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For example , the differential in the diffusion of robots ( which save mainly unskilled labour ) between OECD and newly industrializing countries appears to reflect largely differences in wage costs in the two groups of countries ( Edquist and Jacobsson , 1988 ) . In the first stage , to be implemented in 1996-97 , a wage cost index will be produced . At present we set the relative weights using standardized charges ( adjusted to remove the effects of differences in area wage costs , indirect medical education , and disproportionate share payments ) . OC & W provides an annual supplement to the government grant for increases in wage costs as a result of general salary agreements , the so-call ' ASM ' compensation . The findings in the paper are : the bulk of the tax holidays is used by only very few , very much concentrated manufacturing branches ( basically a handful of large multinational companies ) the general level of profits is higher in Germany than in Hungary Hungarian rates of value added are most advantageous in sectors with relatively low foreign penetration and definitely little granted tax allowances The main implication of the paper is that : the question of income tax holidays for foreign investors must be reopened only after comparable data becomes available for calculating identical and comparable measures of profit rates The author adds that the picture could alter if wage costs could be filtered out of profit measures in the analysis . Leaving aside the issue of preferences , rising wage costs in Mauritius and the emergence of other low cost competitors all point to the need for Mauritius to find new economic niches and to move up the production chain .