The effective tax burden on highly qualified employees: an international comparison
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Heidelberg [u.a.]
Physica-Verl.
2005
|
| Schriftenreihe: | ZEW Economic Studies
29 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | VIII, 123 S. graph. Darst.; Tab. 235 mm x 155 mm |
| ISBN: | 3790815683 |
Internformat
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV019661520 | ||
| 003 | DE-604 | ||
| 005 | 20081021 | ||
| 007 | t | ||
| 008 | 050118s2005 gw d||| |||| 00||| eng d | ||
| 015 | |a 04,N49,0302 |2 dnb | ||
| 016 | 7 | |a 972678891 |2 DE-101 | |
| 020 | |a 3790815683 |c Pb. : ca. EUR 42.75 (freier Pr.), ca. sfr 73.00 (freier Pr.) |9 3-7908-1568-3 | ||
| 024 | 3 | |a 9783790815689 | |
| 028 | 5 | 2 | |a 11365198 |
| 035 | |a (OCoLC)58467390 | ||
| 035 | |a (DE-599)BVBBV019661520 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 044 | |a gw |c XA-DE-BW | ||
| 049 | |a DE-739 |a DE-19 |a DE-M382 | ||
| 084 | |a QL 611 |0 (DE-625)141741: |2 rvk | ||
| 084 | |a QV 226 |0 (DE-625)142144: |2 rvk | ||
| 084 | |a 330 |2 sdnb | ||
| 100 | 1 | |a Elschner, Christina |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a The effective tax burden on highly qualified employees |b an international comparison |c Christina Elschner ; Robert Schwager |
| 264 | 1 | |a Heidelberg [u.a.] |b Physica-Verl. |c 2005 | |
| 300 | |a VIII, 123 S. |b graph. Darst.; Tab. |c 235 mm x 155 mm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a ZEW Economic Studies |v 29 | |
| 650 | 7 | |a Belastingen |2 gtt | |
| 650 | 7 | |a Geschoold personeel |2 gtt | |
| 650 | 0 | 7 | |a Hochqualifizierter Beruf |0 (DE-588)4291007-9 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Sozialversicherungsrecht |0 (DE-588)4116548-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Vergütung |0 (DE-588)4062855-3 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Internationaler Vergleich |0 (DE-588)4120509-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Lohnsteuerrecht |0 (DE-588)4114440-5 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Hochqualifizierter Beruf |0 (DE-588)4291007-9 |D s |
| 689 | 0 | 1 | |a Vergütung |0 (DE-588)4062855-3 |D s |
| 689 | 0 | 2 | |a Sozialversicherungsrecht |0 (DE-588)4116548-2 |D s |
| 689 | 0 | 3 | |a Lohnsteuerrecht |0 (DE-588)4114440-5 |D s |
| 689 | 0 | 4 | |a Internationaler Vergleich |0 (DE-588)4120509-1 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Schwager, Robert |e Verfasser |4 aut | |
| 830 | 0 | |a ZEW Economic Studies |v 29 |w (DE-604)BV012864799 |9 29 | |
| 856 | 4 | 2 | |m DNB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=012989901&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-012989901 | ||
Datensatz im Suchindex
| _version_ | 1804133041320230912 |
|---|---|
| adam_text | TABLE OF CONTENTS
EXECUTIVE
SUMMAR
Y
1
1 AIM OF THE STUDY 7
2 THE METHODOLOGY
.
9
2.1 TOTAL REMUNERATION, DISPOSABLE INCOME, AND THE EFFECTIVE AVERAGE
TAX RATE 9
2.1.1 MOBILITY AND TAX SHIFTING 9
2.1.2 THE EFFECTIVE AVERAGE TAX RATE 11
2.1.3 INTER-TEMPORAL STRUCTURE 11
2.1.4 COMPUTATION 12
2.2 MODEL SPECIFICATIONS 14
2.2.1 MACROECONOMIC DATA 14
2.2.2 THE EMPLOYEE S CHARACTERISTICS: INCOME LEVEL AND FAMILY
SITUATION 14
2.2.3 TAXES AND SOCIAL SECURITY CONTRIBUTIONS 15
2.2.4 COMPENSATION COMPONENTS 19
2.3 GEOGRAPHICAL COVERAGE AND TIME HORIZON 23
2.4 COMPARISON WITH EXISTING APPROACHES 24
2.4.1 MEASURES OF COMPANY TAX BURDENS 24
2.4.2 MEASURES OF LABOUR TAX BURDENS 25
2.4.3 MEASURES OF THE TAX IMPLICIT IN PUBLIC PENSION SCHEMES 26
3 DESCRIPTION OF TAX AND SOCIAL SECURITY SYSTEMS 27
3.1 SOCIAL SECURITY, OCCUPATIONAL PENSION PLANS, AND VARIOUS CHARGES...
. 27
3.1.1 OLD-AGE, DISABILITY, AND SURVIVOR INSURANCE AND
OCCUPATIONAL PENSION PLANS 27
3.1.2 HEALTH INSURANCE 33
3.1.3 FAMILY ALLOWANCES 34
3.1.4 WORK INJURY AND UNEMPLOYMENT INSURANCE AND OTHER
CHARGES 35
3.2 THE TAX SYSTEMS IN THE ANALYSED COUNTRIES 37
3.2.1 AUSTRIA 38
3.2.2 FRANCE 39
3.2.3 GERMANY 40
3.2.4 IRELAND 41
3.2.5 ITALY 41
VIII TABLE OF CONTENTS
3.2.6 THE NETHERLAND
S 42
3.2.7 SWITZERLAND 43
3.2.8 UNITED KINGDOM 45
3.2.9 UNITED STATES 46
3.3 COMPENSATION COMPONENT
S 47
3.3.1 CASH COMPENSATION 47
3.3.2 PERQUISITES: COMPANY CAR 47
3.3.3 LONG-TERM INCENTIVES
: EMPLOYER-PROVIDED STOCK OPTIONS 49
3.3.4 PENSION SCHEMES 50
4 THE EFFECTIVE TA
X BURDEN IN THE ANALYSED COUNTRIE
S 55
4.1 AUSTRIA 55
4.2 FRANCE 56
4.3 GERMANY 57
4.4 IRELAND 59
4.5 ITALY 60
4.6 THE NETHERLAND
S 61
4.7 SWITZERLAND 6
3
4.
8 UNITED KINGDOM .6
6
4.
9 UNITE
D STATES (MASSACHUSETTS
) 6
7
5 INTERNATIONAL AND INTER-REGIONAL COMPARISO
N 69
5.1 TH
E STANDARD CASE 69
5.1.1 INTERNATIONAL RANKINGS 69
5.1.2 THE PROGRESSIVITY OF THE TAX AND SOCIAL SECURITY SYSTEM 71
5.1.3 THE CHANGES FROM 200
2 TO 2003 72
5.2 PENSION-ORIENTE
D EMPLOYEE
S 73
5.3 LONG-TERM-INCENTIVE-ORIENTE
D EMPLOYEES 75
5.4 FAMILY TAXATION 77
5.5 COMPARISON WITH THE EFFECTIVE TAX BURDEN OF COMPANIE
S 80
6 THE IMPORTANC
E OF SOCIAL SECURITY 83
6.1 TH
E FIRST PILLAR OF OLD-AGE INSURANCE 83
6.2 ALL SOCIAL INSURANCES 85
7
SUMMAR
Y AND CONCLUSION
S 87
A APPENDIX 89
A.1 SOCIAL SECURITY CONTRIBUTIONS AND CHARGES 89
A.2 TAX DEDUCTIONS AND TAX CREDITS 91
A.3 DETAILED RESULTS 94
LIST OF TABLE
S 115
LIST OF FIGURES 117
LIST OF ABBREVIATIONS AND SYMBOL
S 119
REFERENCES 121
|
| any_adam_object | 1 |
| author | Elschner, Christina Schwager, Robert |
| author_facet | Elschner, Christina Schwager, Robert |
| author_role | aut aut |
| author_sort | Elschner, Christina |
| author_variant | c e ce r s rs |
| building | Verbundindex |
| bvnumber | BV019661520 |
| classification_rvk | QL 611 QV 226 |
| ctrlnum | (OCoLC)58467390 (DE-599)BVBBV019661520 |
| discipline | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02306nam a2200553 cb4500</leader><controlfield tag="001">BV019661520</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20081021 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">050118s2005 gw d||| |||| 00||| eng d</controlfield><datafield tag="015" ind1=" " ind2=" "><subfield code="a">04,N49,0302</subfield><subfield code="2">dnb</subfield></datafield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">972678891</subfield><subfield code="2">DE-101</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">3790815683</subfield><subfield code="c">Pb. : ca. EUR 42.75 (freier Pr.), ca. sfr 73.00 (freier Pr.)</subfield><subfield code="9">3-7908-1568-3</subfield></datafield><datafield tag="024" ind1="3" ind2=" "><subfield code="a">9783790815689</subfield></datafield><datafield tag="028" ind1="5" ind2="2"><subfield code="a">11365198</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)58467390</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV019661520</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">gw</subfield><subfield code="c">XA-DE-BW</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-739</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-M382</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 611</subfield><subfield code="0">(DE-625)141741:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QV 226</subfield><subfield code="0">(DE-625)142144:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">330</subfield><subfield code="2">sdnb</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Elschner, Christina</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">The effective tax burden on highly qualified employees</subfield><subfield code="b">an international comparison</subfield><subfield code="c">Christina Elschner ; Robert Schwager</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Heidelberg [u.a.]</subfield><subfield code="b">Physica-Verl.</subfield><subfield code="c">2005</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">VIII, 123 S.</subfield><subfield code="b">graph. Darst.; Tab.</subfield><subfield code="c">235 mm x 155 mm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">ZEW Economic Studies</subfield><subfield code="v">29</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Belastingen</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Geschoold personeel</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Hochqualifizierter Beruf</subfield><subfield code="0">(DE-588)4291007-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Sozialversicherungsrecht</subfield><subfield code="0">(DE-588)4116548-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Vergütung</subfield><subfield code="0">(DE-588)4062855-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Internationaler Vergleich</subfield><subfield code="0">(DE-588)4120509-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Lohnsteuerrecht</subfield><subfield code="0">(DE-588)4114440-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Hochqualifizierter Beruf</subfield><subfield code="0">(DE-588)4291007-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Vergütung</subfield><subfield code="0">(DE-588)4062855-3</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Sozialversicherungsrecht</subfield><subfield code="0">(DE-588)4116548-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Lohnsteuerrecht</subfield><subfield code="0">(DE-588)4114440-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="4"><subfield code="a">Internationaler Vergleich</subfield><subfield code="0">(DE-588)4120509-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Schwager, Robert</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">ZEW Economic Studies</subfield><subfield code="v">29</subfield><subfield code="w">(DE-604)BV012864799</subfield><subfield code="9">29</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">DNB Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=012989901&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-012989901</subfield></datafield></record></collection> |
| id | DE-604.BV019661520 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T20:02:24Z |
| institution | BVB |
| isbn | 3790815683 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-012989901 |
| oclc_num | 58467390 |
| open_access_boolean | |
| owner | DE-739 DE-19 DE-BY-UBM DE-M382 |
| owner_facet | DE-739 DE-19 DE-BY-UBM DE-M382 |
| physical | VIII, 123 S. graph. Darst.; Tab. 235 mm x 155 mm |
| publishDate | 2005 |
| publishDateSearch | 2005 |
| publishDateSort | 2005 |
| publisher | Physica-Verl. |
| record_format | marc |
| series | ZEW Economic Studies |
| series2 | ZEW Economic Studies |
| spelling | Elschner, Christina Verfasser aut The effective tax burden on highly qualified employees an international comparison Christina Elschner ; Robert Schwager Heidelberg [u.a.] Physica-Verl. 2005 VIII, 123 S. graph. Darst.; Tab. 235 mm x 155 mm txt rdacontent n rdamedia nc rdacarrier ZEW Economic Studies 29 Belastingen gtt Geschoold personeel gtt Hochqualifizierter Beruf (DE-588)4291007-9 gnd rswk-swf Sozialversicherungsrecht (DE-588)4116548-2 gnd rswk-swf Vergütung (DE-588)4062855-3 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Lohnsteuerrecht (DE-588)4114440-5 gnd rswk-swf Hochqualifizierter Beruf (DE-588)4291007-9 s Vergütung (DE-588)4062855-3 s Sozialversicherungsrecht (DE-588)4116548-2 s Lohnsteuerrecht (DE-588)4114440-5 s Internationaler Vergleich (DE-588)4120509-1 s DE-604 Schwager, Robert Verfasser aut ZEW Economic Studies 29 (DE-604)BV012864799 29 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=012989901&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Elschner, Christina Schwager, Robert The effective tax burden on highly qualified employees an international comparison ZEW Economic Studies Belastingen gtt Geschoold personeel gtt Hochqualifizierter Beruf (DE-588)4291007-9 gnd Sozialversicherungsrecht (DE-588)4116548-2 gnd Vergütung (DE-588)4062855-3 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Lohnsteuerrecht (DE-588)4114440-5 gnd |
| subject_GND | (DE-588)4291007-9 (DE-588)4116548-2 (DE-588)4062855-3 (DE-588)4120509-1 (DE-588)4114440-5 |
| title | The effective tax burden on highly qualified employees an international comparison |
| title_auth | The effective tax burden on highly qualified employees an international comparison |
| title_exact_search | The effective tax burden on highly qualified employees an international comparison |
| title_full | The effective tax burden on highly qualified employees an international comparison Christina Elschner ; Robert Schwager |
| title_fullStr | The effective tax burden on highly qualified employees an international comparison Christina Elschner ; Robert Schwager |
| title_full_unstemmed | The effective tax burden on highly qualified employees an international comparison Christina Elschner ; Robert Schwager |
| title_short | The effective tax burden on highly qualified employees |
| title_sort | the effective tax burden on highly qualified employees an international comparison |
| title_sub | an international comparison |
| topic | Belastingen gtt Geschoold personeel gtt Hochqualifizierter Beruf (DE-588)4291007-9 gnd Sozialversicherungsrecht (DE-588)4116548-2 gnd Vergütung (DE-588)4062855-3 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Lohnsteuerrecht (DE-588)4114440-5 gnd |
| topic_facet | Belastingen Geschoold personeel Hochqualifizierter Beruf Sozialversicherungsrecht Vergütung Internationaler Vergleich Lohnsteuerrecht |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=012989901&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV012864799 |
| work_keys_str_mv | AT elschnerchristina theeffectivetaxburdenonhighlyqualifiedemployeesaninternationalcomparison AT schwagerrobert theeffectivetaxburdenonhighlyqualifiedemployeesaninternationalcomparison |