three main results. First, the scheme has doubled the number of highly paid foreigners in Denmark relative to slightly less … paid ineligible foreigners, which translates into a very large elasticity of migration with respect to the net-of-tax rate … on foreigners, between 1.5 and 2. Hence, preferential tax schemes for highly paid foreign workers could create severe tax …

The introduction of information reporting and pre-population of charitable tax deductions in Denmark in 2008 coincided …