出版社:Center for European, Governance and Economic Development
摘要:A model is presented for simulating the tax burden on highly
skilled manpower. The effective average tax rate, defined as the relative wedge
between employment costs and disposable income, is computed. Income and payroll
taxes and social security contributions not yielding an equivalent benefit are
taken into account. The compensation package consists of cash payments and
old-age provision. To integrate retirement benefits and their tax treatment, an
intertemporal approach is used. The results indicate a wide dispersion of tax
rates across Europe and the US. Slovakia, Switzerland and the US tax highly
skilled manpower low. Scandinavian countries, Belgium and Slovenia turn out to
be high tax countries.