The Effective Tax Burden on Highly Qualified Employees

The Effective Tax Burden on Highly Qualified Employees
Author :
Publisher : Springer Science & Business Media
Total Pages : 129
Release :
ISBN-10 : 9783790816235
ISBN-13 : 379081623X
Rating : 4/5 (35 Downloads)

Synopsis The Effective Tax Burden on Highly Qualified Employees by : Christina Elschner

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.

The Effective Tax Burden of Companies in European Regions

The Effective Tax Burden of Companies in European Regions
Author :
Publisher : Springer Science & Business Media
Total Pages : 256
Release :
ISBN-10 : 9783790816167
ISBN-13 : 3790816167
Rating : 4/5 (67 Downloads)

Synopsis The Effective Tax Burden of Companies in European Regions by : Lothar Lammersen

The tax burden on investment or companies is an important factor for the attractiveness of a country or a region. In particular, business location and investment decisions are influenced by the relative tax burdens encountered in different regions. This study presents estimates of the effective average and marginal tax rates on company investment for 143 regions in Europe and the USA. Using the approach pioneered by Michael Devereux and Rachel Griffith, it is shown that companies face a wide variation of effective tax burdens across European regions. The results are explained by analysing the importance of specific tax provisions for the tax burden at the various locations.

Self-employment Tax

Self-employment Tax
Author :
Publisher :
Total Pages : 12
Release :
ISBN-10 : MINN:31951D013914451
ISBN-13 :
Rating : 4/5 (51 Downloads)

Synopsis Self-employment Tax by :

Macro Attractiveness and Micro Decisions in the Mutual Fund Industry

Macro Attractiveness and Micro Decisions in the Mutual Fund Industry
Author :
Publisher : Springer Science & Business Media
Total Pages : 185
Release :
ISBN-10 : 9783642397240
ISBN-13 : 3642397247
Rating : 4/5 (40 Downloads)

Synopsis Macro Attractiveness and Micro Decisions in the Mutual Fund Industry by : Gunnar Lang

This volume addresses the attractiveness of financial centers with a primary focus on the mutual fund industry. It uses different empirical analysis approaches in an attempt to disentangle the reasons for location attractiveness and in order to identify its influence on fund pricing. The presented research tackles an issue that is fundamental to the understanding of organizational behavior in finance – the rationale in the decision-making process of market participants and its consequences for an economy.

(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)

(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)
Author :
Publisher :
Total Pages : 52
Release :
ISBN-10 : 1678085227
ISBN-13 : 9781678085223
Rating : 4/5 (27 Downloads)

Synopsis (Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021) by : Internal Revenue Service

Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)

Lead Markets for Environmental Innovations

Lead Markets for Environmental Innovations
Author :
Publisher : Springer Science & Business Media
Total Pages : 276
Release :
ISBN-10 : 9783790816341
ISBN-13 : 3790816345
Rating : 4/5 (41 Downloads)

Synopsis Lead Markets for Environmental Innovations by : Klaus Jacob

Why does one country take the lead over others in the development and introduction of environmental innovations? This book analyzes lead markets for innovations such as fuel cells and photovoltaics, and offers insight into why this is. The authors use case studies to illustrate the policy framework that favors environmental innovation, and offer recommendations for research and development, environmental and industrial policies.

Education and Labour Market Outcomes

Education and Labour Market Outcomes
Author :
Publisher : Springer Science & Business Media
Total Pages : 289
Release :
ISBN-10 : 9783790816266
ISBN-13 : 3790816264
Rating : 4/5 (66 Downloads)

Synopsis Education and Labour Market Outcomes by : Charlotte Lauer

This book offers a comprehensive empirical analysis of educational inequalities and their consequences on individual labour market outcomes for men and women in France and Germany, two countries with different education systems. Using microdata of either country, the analyses mainly rely on econometric methods. After a detailed comparison of the French and the German education systems, the social determinants of school and post-school attainment are analysed. Then, the extent to which education reduces the unemployment risk is examined, distinguishing between risk of entering unemployment, unemployment duration and recurrence of unemployment episodes. Finally, evidence is given on the impact of education on individual earnings prospects.

Taxing Wages 2021

Taxing Wages 2021
Author :
Publisher : OECD Publishing
Total Pages : 651
Release :
ISBN-10 : 9789264438187
ISBN-13 : 9264438181
Rating : 4/5 (87 Downloads)

Synopsis Taxing Wages 2021 by : OECD

This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.

Applied Research in Environmental Economics

Applied Research in Environmental Economics
Author :
Publisher : Springer Science & Business Media
Total Pages : 312
Release :
ISBN-10 : 9783790816457
ISBN-13 : 3790816450
Rating : 4/5 (57 Downloads)

Synopsis Applied Research in Environmental Economics by : Christoph Böhringer

Sustainable development, climate policy, biodiversity conservation – all these represent flash points at the intersection of environmental science, economics, and public policy. This volume offers a snapshot of environmental economic research on a range of policy-relevant problems. Academic contributions are complemented by the views of policy makers on environmental policy priorities, the usefulness of academic research for decision making, and the future of applied research.