Download or read book The Brain Drain and Taxation written by Jagdish N. Bhagwati and published by Elsevier Science & Technology. This book was released on 1976 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the proposal to tax the brain drain. The tax would be collected in the developed countries and the revenues would be transmitted to the less developed countries for development spending. The proposal was discussed in a conference at Bellagio (February 15-19, 1975) by a group of lawyers and economists.
Download or read book The Brain Drain and Income Taxation written by Jagdish N. Bhagwati and published by Pergamon Press. This book was released on 1977-01-01 with total page 89 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Brain Drain and Income Taxation written by and published by . This book was released on 1977 with total page 89 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Brain Drain and Taxation written by and published by . This book was released on 1976 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Brain Drain and Income Taxation written by and published by . This book was released on 1975 with total page 89 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Brain Drain and Income Taxation written by Jagdish N. Bhagwati and published by . This book was released on 1975 with total page 89 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Brain Drain and Income Taxation written by Jagdish N. Bhagwati and published by . This book was released on 1972 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxing the Brain Drain A proposal written by Jagdish N. Bhagwati and published by North-Holland. This book was released on 1976 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines a proposal to levy a surtax on the incomes of professional immigrants from the less developed countries into the developed countries. The proposal was discussed in a conference at Bellagio (February 15-19, 1975) by a group of lawyers and economists. This volume brings together the papers from the conference.
Download or read book Brain Drain and Income Taxation written by and published by . This book was released on 1975 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Income Taxation and International Mobility written by Jagdish N. Bhagwati and published by MIT Press. This book was released on 1989 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Income Taxation and International Mobility addresses the novel theoretical and practical problems that this growing phenomenon of international personal mobility creates for the design of a country's tax system and takes up questions that have grown largely out of the extensive debate over Jagdish Bhagwati's proposal in the early 1970s to "tax the brain drain."Today millions of people work in countries where they are not citizens. Income Taxation and International Mobility addresses the novel theoretical and practical problems that this growing phenomenon of international personal mobility creates for the design of a country's tax system and takes up questions that have grown largely out of the extensive debate over Jagdish Bhagwati's proposal in the early 1970s to tax the brain drain. The contributors, who include many of the leading theorists of international economics and public finance, look at how the difficult question of how horizontal equity is to be defined - between nationals at home and abroad or between nationals abroad and foreign citizens abroad - and tackle such questions as Should a country exercise income tax jurisdiction over its citizens abroad? If so, in what way? Is it practical to do so? The issues that these questions raise are complex, lying on the interface of politics, sociology, and economics. Income Taxation and International Mobility breaks significant new ground by analyzing these questions and building on the modern theory of optimal income taxation to examine the consequences of the possibility of outmigration on the appropriate exercise and design of income tax jurisdiction on those who live outside their native country. Theoretical analyses are presented in six chapters by the editors and by James Mirrlees, William Baumol, and Koichi Hamada. The well known tax law expert, Richard Pomp, examines the Philippines experience in taxing citizens abroad. The editors provide a substantial introduction that synthesizes the book's major analytical approaches and conclusions, and Richard Musgrave provides an insightful view of the issues in his Foreword.
Download or read book Taxing the Brain Drain written by J.N. Bhagwati and published by . This book was released on 1976 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Brain Drain and Income Taxation written by Don DeVoretz and published by . This book was released on 1975 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Papers Bellagio Conference on the Brain Drain and Income Taxation 1975 written by Jagdish N. Bhagwati and published by . This book was released on 1976 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Brain Drain written by Jagdish Natwarlal Bhagwati and published by . This book was released on 1975 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxing the Brain Drain Theory and empirical analysis written by Jagdish N. Bhagwati and published by . This book was released on 1976 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Proceedings of the Bellagio Conference on the Brain Drain and Income Taxation Held at the Villa Serbelloni February 15 19 1975 written by and published by . This book was released on 1976 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation and Migration written by Reuven S. Avi-Yonah and published by Kluwer Law International B.V.. This book was released on 2015-08-21 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that meet the basic requirements of efficiency and equity. Moreover, the ascent of the so-called emerging economies coupled with the stagnation of the richest economies of the world implies reform of the current competition-based international tax regime and the adoption of a more cooperative paradigm. This important and timely book, for the first time in such depth, explores such aspects of the problem as the following: - migration for tax reasons, especially corporate "inversions" (change in corporate residence for tax purposes); - tax consequences related to individuals who receive free or subsidized education in one country and profit from it in another; - taxing cross-border retirement income; and - migration-related aspects of tax preferential treatment of the elderly. With particular emphasis on the effects and opportunities created by the changing international tax regime - and with attention to the role of tax treaties and recent court cases - chapters by well known tax experts present evidence on the consequences of migration in all its facets and simulate the effects of several recently enacted and proposed changes in tax law in European countries, the United States, and other jurisdictions. The grounded propositions and recommendations offered in this deeply informed book will allow policymakers to draft tax-residence rules that minimize distortion and promote fairness. The book will also be of interest to tax law practitioners and other tax specialists, migration experts, and academics investigating one of the crucial political issues of our time.
