The Effective Tax Burden on Highly Qualified Employers An International Comparison /

• Main Authors: Elschner, Christina (Author), Schwager, Robert (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Heidelberg : Physica-Verlag HD, 2005.
• Series: ZEW Economic Studies ; 29
• Subjects: Business.; Tax accounting.; Tax laws.; Management.; Personnel management.; Public finance.; Population.; Business and Management.; Business Taxation/Tax Law.; Public Economics.; Human Resource Management.; Population Economics.

Taxes on the highly skilled are an important cost factor for companies competing internationally for talent. This book provides an international comparison of the effective level of taxes and social security charges imposed on highly qualified employees. Based on a newly developed inter-temporal sim...