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I'd compare the costs of vacation, short work days, to the cost of a Bay Area salary.

But the salaries for Bay Area startups are usually much lower than the standard tech companies like FB and Google. Startups make up for the difference by distributing equity (which could potentially be worth more in the long run, but could also be worthless).

Even assuming worthless equity, for the cost of one employee in SF you can hire two in Paris.

Startups in France get several kinds of tax breaks. Also, many founders get started while on unemployment benefits.

What are you thinking the salary of early stage startups are in the Bay Area? I really doubt the ratio is 2:1 compared to Paris.

Gross salary would be more like 3:1. Real cost to the employer at least 2:1.

I just opened AngelList to search for junior developer positions at seed-stage startups and it confirms the ratio.

SF: 80-120k

Paris: 30-45k

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