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...

Botswana has recently been coming under attacks for its tax system. The EU has categorized it as a tax haven but still have not blacklisted it. The purpose of this paper is to evaluate the banking and tax laws of the Botswana to asses whether they are in line with OECD and EU standards. It will...