This paper investigates empirically the role of taxes on labor for the stock of expatriates and the migration flows of … skilled workers. Given the increasing mobility of labour, especially of high-skilled people and expatriates, it is interesting … tax variables to estimate their effect on bilateral stocks of expatriates into OECD countries and the migration of skilled …

-incentive trade-offs. Moreover, taxation can alter the assignment decision, especially if employees are sent abroad as expatriates so … expatriates have only little effects on the optimal assignment decision. …