One might expect that tax benefits introduced by certain developed countries to attract foreign high-skilled workers would run contrary to taxes aimed at the alleviation or deterrence of so-called brain drain. This article shows, however, that this is not necessarily the case: brain gain benefits might be justified by the existence of home-state brain drain taxes and, at the same time, serve to alleviate international double taxation generated by this type of taxes.
Ključne reči:
Inpatriates / High-skilled workers taxation / Highly mobile individuals taxation / Brain gain tax benefits / Brain drain tax
Izvor:
Anali Pravnog fakulteta u Beogradu, 2019, 67, 4, 5-16
TY - JOUR
AU - Báez, Moreno Andrés
AU - López, Hugo López
PY - 2019
UR - https://ralf.ius.bg.ac.rs/handle/123456789/1768
AB - One might expect that tax benefits introduced by certain developed countries to attract foreign high-skilled workers would run contrary to taxes aimed at the alleviation or deterrence of so-called brain drain. This article shows, however, that this is not necessarily the case: brain gain benefits might be justified by the existence of home-state brain drain taxes and, at the same time, serve to alleviate international double taxation generated by this type of taxes.
T2 - Anali Pravnog fakulteta u Beogradu
T1 - Brain drain tax vs. brain gain benefits: General thoughts from a Spanish perspective
EP - 16
IS - 4
SP - 5
VL - 67
DO - 10.5937/AnaliPFB1904005B
UR - conv_3269
ER -
@article{
author = "Báez, Moreno Andrés and López, Hugo López",
year = "2019",
abstract = "One might expect that tax benefits introduced by certain developed countries to attract foreign high-skilled workers would run contrary to taxes aimed at the alleviation or deterrence of so-called brain drain. This article shows, however, that this is not necessarily the case: brain gain benefits might be justified by the existence of home-state brain drain taxes and, at the same time, serve to alleviate international double taxation generated by this type of taxes.",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Brain drain tax vs. brain gain benefits: General thoughts from a Spanish perspective",
pages = "16-5",
number = "4",
volume = "67",
doi = "10.5937/AnaliPFB1904005B",
url = "conv_3269"
}
Báez, M. A.,& López, H. L.. (2019). Brain drain tax vs. brain gain benefits: General thoughts from a Spanish perspective. in Anali Pravnog fakulteta u Beogradu, 67(4), 5-16.
https://doi.org/10.5937/AnaliPFB1904005B
conv_3269
Báez MA, López HL. Brain drain tax vs. brain gain benefits: General thoughts from a Spanish perspective. in Anali Pravnog fakulteta u Beogradu. 2019;67(4):5-16.
doi:10.5937/AnaliPFB1904005B
conv_3269 .
Báez, Moreno Andrés, López, Hugo López, "Brain drain tax vs. brain gain benefits: General thoughts from a Spanish perspective" in Anali Pravnog fakulteta u Beogradu, 67, no. 4 (2019):5-16,
https://doi.org/10.5937/AnaliPFB1904005B .,
conv_3269 .
