Taxes on the highly skilled are an important cost factor for companies competing internationally for talent. This book provides an international comparison of the effective level of taxes and social security charges imposed on highly qualified employees. Based on a newly developed inter-temporal...

Taxes on the highly skilled are an important cost factor for companies competing internationally for talent. This book provides an international comparison of the effective level of taxes and social security charges imposed on highly qualified employees. Based on a newly developed inter-temporal...

Purpose: The paper addresses two research questions: first, to what extent do highly skilled migrants intend to make personal business and financial investments in their home countries, and second, what factors influence them to invest in their home countries? Design/methodology/approach: The...