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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 simulation model, the attractiveness of 7 EU Member States, 12 Swiss cantons, and the United States is assessed. Several compensation packages including old-age provision, fringe benefits, and long-term incentives as well as various income levels and family situations are considered in the analysis. The book also contains a comprehensive survey of social security and tax systems in the countries studied.

Tax incidence. --- Skilled labor. --- Income tax. --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Labor --- Incidence of taxation --- Tax burden --- Tax equity --- Taxation --- Tax shifting --- Tax accounting. --- Management. --- Public finance. --- Personnel management. --- Population. --- Business Taxation/Tax Law. --- Public Economics. --- Human Resource Management. --- Population Economics. --- Human population --- Human populations --- Population growth --- Populations, Human --- Economics --- Human ecology --- Sociology --- Demography --- Malthusianism --- Corporations --- Employment management --- Human resource management --- Human resources management --- Manpower utilization --- Personnel administration --- Management --- Public administration --- Employees --- Employment practices liability insurance --- Supervision of employees --- Cameralistics --- Public finance --- Currency question --- Administration --- Industrial relations --- Organization --- Finance, Public --- Personnel management --- Accounting --- Income tax --- Skilled labor --- Tax incidence --- 336.24 --- 332.830 --- 336.212.1 --- AA / International- internationaal --- 336.215.1 --- 336.215.1 Loonbelasting --- Loonbelasting --- Economisch leven van de arbeiders: algemeenheden. Arbeidersbudget --- Belastingen op de bedrijfsinkomsten --- Public finances --- Tax laws. --- Tax laws --- Tax legislation --- Tax regulations --- Law --- Business enterprises --- Business tax --- Finance, Public. --- Population --- Business Taxation and Tax Law. --- Taxation. --- Law and legislation. --- Economic aspects.