Download or read book A Tax Credit Approach to Addressing Brain Drain written by Matthew J. Lister and published by . This book was released on 2018 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper proposes a novel use of tax policy to address one of the most pressing issues arising from economic globalization and international migration, that of “brain drain” - in particular, the migration of certain skilled and highly trained or educated professionals from less and least developed countries to wealthy “western” countries. This problem is perhaps most pressing in relation to doctors, nurses, and other medical professionals, but exists also for teachers, lawyers, economists, engineers, and other highly skilled or trained professionals. While there have been other proposals in the past to use tax policy to address brain drain (most famously versions of the so-called “Bhagwati Tax”, a form of exit tax), in this paper I provide an account of and justification for using tax credits, modeled loosely on the foreign tax credits U.S. citizens receive in certain situations for taxes paid in other countries. My proposal avoids several of the pitfalls of other methods of using tax policy to ameliorate the harms of brain drain, as it does not subject people from the developing world to potentially onerous double taxation, and does not depend on sophisticated tax collection capabilities within developing countries, capabilities which are often lacking. Additionally, my proposal also leads to fewer morally problematic restrictions on the liberty of citizens of less and least developed countries than do non-taxed based alternative proposals, such as temporary bans on migration. While the proposal cannot hope to completely solve the problems that arise in relation to brain drain - no approach can do this - it does provide a straightforward way to ameliorate the problems that arise from it without placing significant financial or liberty burdens on already less advantaged people from the developing world.
Download or read book Research Handbook on International Taxation written by Yariv Brauner and published by Edward Elgar Publishing. This book was released on 2020-12-25 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
Download or read book Tax and Government in the 21st Century written by Miranda Stewart and published by Cambridge University Press. This book was released on 2022-09-08 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: A broad, accessible, evidence-based analysis of tax law and how democratic tax states are confronting today's global digital challenges.
Download or read book Business Model Innovation for Energy Transition written by Milton M. Herrera and published by Springer Nature. This book was released on 2023-07-07 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a dynamics model-based perspective for attaining the energy transitions by business model innovation. It examines how dynamic business modelling and innovation studies can assist in the sustainability transitions field, highlighting the role of technological innovation system (TIS) and dynamic performance management (DPM). In the last decade, renewables have operated in the context of emerging societal transitions. Indeed, one of the current challenges for the energy sector is to transform business models in tune with shifting societal and market conditions. This work shows how dynamic business modelling captures the feedback loops and the behaviour of performance measures to contribute the energy transitions. Besides, this book offers an in-depth discussion on innovation measurement to designing index of green technology, which it will prove useful to those studying management sciences, energy, innovation, and sustainability.
Download or read book Tax Justice and Tax Law written by Dominic de Cogan and published by Bloomsbury Publishing. This book was released on 2020-11-12 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change.
Download or read book Social Theory and Practice written by and published by . This book was released on 2021-04 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Brain Drain written by Junaimah Binti Jauhar and published by Springer. This book was released on 2016-06-15 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on skilled labour migration from Malaysia to Singapore. In this regard, it examines a number of variables such as Better Perks and Benefits, Quality of Work Life, Ease of Immigration Procedures, International Exposure, Greater Job Availability, and Social Networks, and how they influence the decisions of Malaysian accounting professionals.In doing so, the book elaborates on how this phenomenon is an indirect result of globalization, which is predominantly detrimental for developing countries such as Malaysia. The book also highlights the need for these experts in their home country, as Malaysia is currently striving to improve its economy in order to achieve high-income status by 2020.
Download or read book The Rise and Fall of American Growth written by Robert J. Gordon and published by Princeton University Press. This book was released on 2017-08-29 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt: How America's high standard of living came to be and why future growth is under threat In the century after the Civil War, an economic revolution improved the American standard of living in ways previously unimaginable. Electric lighting, indoor plumbing, motor vehicles, air travel, and television transformed households and workplaces. But has that era of unprecedented growth come to an end? Weaving together a vivid narrative, historical anecdotes, and economic analysis, The Rise and Fall of American Growth challenges the view that economic growth will continue unabated, and demonstrates that the life-altering scale of innovations between 1870 and 1970 cannot be repeated. Robert Gordon contends that the nation's productivity growth will be further held back by the headwinds of rising inequality, stagnating education, an aging population, and the rising debt of college students and the federal government, and that we must find new solutions. A critical voice in the most pressing debates of our time, The Rise and Fall of American Growth is at once a tribute to a century of radical change and a harbinger of tougher times to come.
Download or read book Trade Globalization and Poverty written by Elias Dinopoulos and published by Routledge. This book was released on 2007-12-20 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: An outstanding work, written to celebrate the seventieth birthday of Jagdish Bhagwati; the foremost defender of free trade and its role in developing economies in the world today, this rigorously academic and critical volume represents an important contribution to the understanding of many aspects of globalization. The editors, affiliated with four
Download or read book Household Mobility in America written by Brian Joseph Gillespie and published by Springer. This book was released on 2016-12-22 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an interdisciplinary analysis of the correlates and consequences of residential relocation. Drawing on multiple nationally representative data sets, the book explores historic patterns and current trends in household mobility; individuals’ mobility-related decisions; and the individual, family, and community outcomes associated with moving. These sections inform later discussions of mobility-related policy, practice, and directions for future research.
Download or read book Closing the Gap in a Generation written by WHO Commission on Social Determinants of Health and published by World Health Organization. This book was released on 2008 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Social justice is a matter of life and death. It affects the way people live, their consequent chance of illness, and their risk of premature death. We watch in wonder as life expectancy and good health continue to increase in parts of the world and in alarm as they fail to improve in others.
Download or read book The Long Shadow of Informality written by Franziska Ohnsorge and published by World Bank Publications. This book was released on 2022-02-09 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: A large percentage of workers and firms operate in the informal economy, outside the line of sight of governments in emerging market and developing economies. This may hold back the recovery in these economies from the deep recessions caused by the COVID-19 pandemic--unless governments adopt a broad set of policies to address the challenges of widespread informality. This study is the first comprehensive analysis of the extent of informality and its implications for a durable economic recovery and for long-term development. It finds that pervasive informality is associated with significantly weaker economic outcomes--including lower government resources to combat recessions, lower per capita incomes, greater poverty, less financial development, and weaker investment and productivity.
Download or read book The Brain Drain Problem written by Sebastian Meyer and published by GRIN Verlag. This book was released on 2007-09 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2004 in the subject Economics - Case Scenarios, grade: 2,3, Ashcroft International Business School London, course: International Economics II, 13 entries in the bibliography, language: English, abstract: The objective of the present assignment is to identify and evaluate the circumstances, which lead to a 'Brain Drain' and to illustrate measures to improve the situation for the country concerned. In order to describe the structure of this work more vividly the author decided to illustrate the brain drain problem with regard to India. Furthermore, a forecast concerning India's future will be made at the end
Download or read book Emigration and Its Economic Impact on Eastern Europe written by Mr.Ruben V Atoyan and published by International Monetary Fund. This book was released on 2016-07-20 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper analyses the impact of large and persistent emigration from Eastern European countries over the past 25 years on these countries’ growth and income convergence to advanced Europe. While emigration has likely benefited migrants themselves, the receiving countries and the EU as a whole, its impact on sending countries’ economies has been largely negative. The analysis suggests that labor outflows, particularly of skilled workers, lowered productivity growth, pushed up wages, and slowed growth and income convergence. At the same time, while remittance inflows supported financial deepening, consumption and investment in some countries, they also reduced incentives to work and led to exchange rate appreciations, eroding competiveness. The departure of the young also added to the fiscal pressures of already aging populations in Eastern Europe. The paper concludes with policy recommendations for sending countries to mitigate the negative impact of emigration on their economies, and the EU-wide initiatives that could support these efforts.
Download or read book Financing Metropolitan Governments in Developing Countries written by Roy W. Bahl and published by Lincoln Inst of Land Policy. This book was released on 2013 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: The economic activity that drives growth in developing countries is heavily concentrated in cities. Catchphrases such as “metropolitan areas are the engines that pull the national economy” turn out to be fairly accurate. But the same advantages of metropolitan areas that draw investment also draw migrants who need jobs and housing, lead to demands for better infrastructure and social services, and result in increased congestion, environmental harm, and social problems. The challenges for metropolitan public finance are to capture a share of the economic growth to adequately finance new and growing expenditures and to organize governance so that services can be delivered in a cost-effective way, giving the local population a voice in fiscal decision making. At the same time, care must be taken to avoid overregulation and overtaxation, which will hamper the now quite mobile economic engine of private investment and entrepreneurial initiative. Metropolitan planning has become a reality in most large urban areas, even though the planning agencies are often ineffective in moving things forward and in linking their plans with the fiscal and financial realities of metropolitan government. A growing number of success stories in metropolitan finance and management, together with accumulated experience and proper efforts and support, could be extended to a broader array of forward-looking programs to address the growing public service needs of metropolitan-area populations. Nevertheless, sweeping metropolitan-area fiscal reforms have been few and far between; the urban policy reform agenda is still a long one; and there is a reasonable prospect that closing the gaps between what we know how to do and what is actually being done will continue to be difficult and slow. This book identifies the most important issues in metropolitan governance and finance in developing countries, describes the practice, explores the gap between practice and what theory suggests should be done, and lays out the reform paths that might be considered. Part of the solution will rest in rethinking expenditure assignments and instruments of finance. The “right” approach also will depend on the flexibility of political leaders to relinquish some control in order to find a better solution to the metropolitan finance problem.
Download or read book Canadian Tax Journal written by and published by . This book was released on 2004 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Systems written by Joel Slemrod and published by MIT Press. This book was released on 2013-12-13 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.
