Introduction -- Overview of international taxation -- Examples of country tax systems -- Manufacturing -- Procurement companies -- Distribution and regional sales companies -- Shipping and air transport -- Value added tax -- Customs duties and tariffs -- The digital economy -- Social security...

Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate...