[Introduction] This 2016 report of the project TAXUD/2013/CC/120 presents estimates of the effective tax rates on investment in the EU member states, FYROM and Turkey as well as Norway, Switzerland, Canada, Japan and the United States. The work presented in this report updates for the year 2016...

[Introduction] This 2015 report of the project TAXUD/2013/CC/120 presents estimates of the effective tax rates on investment in the EU member states, FYROM and Turkey as well as Norway, Switzerland, Canada, Japan and the United States. The work presented in this report updates for the year 2015...

Die durchschnittliche Bildungsrendite betrug im Jahr 2007 in Westdeutschland 9,9 Prozent und in Ostdeutschland 9,6 Prozent. In den vergangenen Jahren sind trotz der zu beobachtenden Bildungsexpansion die Erträge, die der Einzelne durch Investitionen in seine Bildung erzielen kann, gestiegen....