Taxes on the highly skilled are an important cost factor for companies competing internationally for talent. This book provides an international comparison of t

A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between total remun

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 investmen

Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on