This article contributes to the debate about Germany as a high or low tax country. The authors have conducted a survey among Swedish companies which have invested in Germany or Austria. The main finding is that the tax burden on a direct investment in Germany is perceived as high, whereas for...

Thomas Moutos, Professor at the University of Athens once mentioned that Maradona had probably done more for the welfare of Argentina than any economic advice had ever achieved. In this paper we measured the social welfare which will be produced by the German National Soccer Team during the...