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Author: Christina Elschner Publisher: Springer Science & Business Media ISBN: 379081623X Category : Business & Economics Languages : en Pages : 129
Book Description
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.
Author: Christina Elschner Publisher: Springer Science & Business Media ISBN: 379081623X Category : Business & Economics Languages : en Pages : 129
Book Description
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.
Author: Maike Andresen Publisher: Routledge ISBN: 0415536456 Category : Biography & Autobiography Languages : en Pages : 268
Book Description
Globalization and the development of multinational organizations have led to an increase in the number of people spending part of their lives living and working in foreign countries. While the contemporary literature has focused on organizational expatriates sent overseas by their employers, self-initiated expatriation is becoming an important area of study in its own right. This edited volume offers a holistic picture of self-initiated expatriation and the groups that pursue it, emphasizing many reasons for departure including career development and career capital.
Author: Stuart Adam Publisher: Oxford University Press ISBN: 0199553742 Category : Business & Economics Languages : en Pages : 552
Book Description
Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.
Author: International Monetary Fund. Fiscal Affairs Dept. Publisher: International Monetary Fund ISBN: 1498340067 Category : Business & Economics Languages : en Pages : 82
Book Description
Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación
Author: Ms.Thornton Matheson Publisher: International Monetary Fund ISBN: 1475515413 Category : Business & Economics Languages : en Pages : 27
Book Description
In contrast to most Scandinavian countries, Iceland allocates the income of closely held businesses (CHBs) between capital and labor based on administratively set minimum wages rather than an imputed return to book assets. This paper contrasts the relative tax burdens of the current minimum wage system with asset-based allocation methods, and finds that switching to an asset-based method could increase tax revenues from CHBs in a generally progressive manner. Predictably, the shift would also raise the tax burden of skilled labor-intensive industries more than it would that of capital-intensive industries.
Author: OECD Publisher: OECD Publishing ISBN: 9264933778 Category : Languages : en Pages : 1871
Book Description
The future sustainable economic development and well-being of citizens in South East Europe depend on greater economic competitiveness. Reinforcing the region’s economic potential in a post-COVID-19 context requires a holistic, inclusive and growth‐oriented approach to policy making.
Author: Gilles Saint-Paul Publisher: International Monetary Fund ISBN: 1451973853 Category : Business & Economics Languages : en Pages : 24
Book Description
The distributional effects of the minimum wage are analyzed in a model where skilled and unskilled labor enter the production function. It is argued that distributional goals are best achieved by letting the labor market clear and achieving redistribution through taxes and transfers.
Author: Christina Elschner
Author: Christina Elschner
Author: Maike Andresen
Author: Georg Schanz
Author: Stuart Adam
Author: International Monetary Fund. Fiscal Affairs Dept.
Author: Ms.Thornton Matheson
Author: OECD
Author: 
Author: Gilles Saint-Paul
Author: