TY - BOOK ID - 209515 TI - The effective tax burden on highly qualified employees : an international comparison AU - Elschner, Christina. AU - Schwager, Robert. PY - 2005 VL - 29 SN - 1280312688 9786610312689 379081623X 3790815683 PB - New York, NY : Physica-Verlag Berlin Heidelberg, DB - UniCat KW - Tax incidence. KW - Skilled labor. KW - Income tax. KW - Personal income tax KW - Taxable income KW - Taxation of income KW - Direct taxation KW - Internal revenue KW - Progressive taxation KW - Tithes KW - Wages KW - Labor KW - Incidence of taxation KW - Tax burden KW - Tax equity KW - Taxation KW - Tax shifting KW - Tax accounting. KW - Management. KW - Public finance. KW - Personnel management. KW - Population. KW - Business Taxation/Tax Law. KW - Public Economics. KW - Human Resource Management. KW - Population Economics. KW - Human population KW - Human populations KW - Population growth KW - Populations, Human KW - Economics KW - Human ecology KW - Sociology KW - Demography KW - Malthusianism KW - Corporations KW - Employment management KW - Human resource management KW - Human resources management KW - Manpower utilization KW - Personnel administration KW - Management KW - Public administration KW - Employees KW - Employment practices liability insurance KW - Supervision of employees KW - Cameralistics KW - Public finance KW - Currency question KW - Administration KW - Industrial relations KW - Organization KW - Finance, Public KW - Personnel management KW - Accounting KW - Income tax KW - Skilled labor KW - Tax incidence KW - 336.24 KW - 332.830 KW - 336.212.1 KW - AA / International- internationaal KW - 336.215.1 KW - 336.215.1 Loonbelasting KW - Loonbelasting KW - Economisch leven van de arbeiders: algemeenheden. Arbeidersbudget KW - Belastingen op de bedrijfsinkomsten KW - Public finances KW - Tax laws. KW - Tax laws KW - Tax legislation KW - Tax regulations KW - Law KW - Business enterprises KW - Business tax KW - Finance, Public. KW - Population KW - Business Taxation and Tax Law. KW - Taxation. KW - Law and legislation. KW - Economic aspects. UR - https://www.unicat.be/uniCat?func=search&query=sysid:209515 AB - 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. ER -