When international soccer resumes, we might see him implementing some large tactical shifts. The same authors did another study on top European soccer players, who tended to play for teams in countries that offered the best tax rates. Jones points to other studies out of Europe, however, that make a stronger case for tax breaks attracting skilled workers. It resulted in twice as many eligible foreign workers immigrating compared to ineligible workers. In 1991, Denmark started offering highly skilled foreign workers a three-year break on their income taxes as a reward for relocating to the Scandinavian country. Merit scholarships like the Georgia Hope Scholarship provide in-state college tuition assistance to students who graduate from public high schools with a certain grade-point average.