In the run-up to elections, the various political parties’ programmes tend to include proposals whose medium- and long-term cost to society and taxpayers, as well as the associated sources of funding, aren’t clearly defined. Sometimes simplistic solutions are put forward, such as making capital or legal entities contribute more. Occasionally, the argument is put forward that in Luxembourg, taxing labour and individuals is a greater burden than taxing capital and companies. This clearly misleading idea stems from a biased analysis of the direct and indirect tax contributions of economic players and of Luxembourg’s current attractiveness in terms of taxation for legal entities and companies. The idea is also based on the mistaken conviction that investors who have chosen the Grand Duchy will subsequently be unable to move to where the grass is greener. More than any other European Union member state, Luxembourg’s prosperity depends on its ability to attract foreign talent and investors.