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Full-Text Articles in Taxation-Transnational

Tax Measures In Response To The Brain Drain, Richard Pomp, Oliver Oldman Jan 1979

Tax Measures In Response To The Brain Drain, Richard Pomp, Oliver Oldman

Faculty Articles and Papers

Emigration results in the loss of skilled manpower for many countries. The widespread movement of skilled workers (PTKs) from less developed countries (LDCs) to developed countries (DCs) is particularly concerning. This emigration, referred to as the “brain drain”, creates two major concerns for LDCs: (1) slowing economic development, and (2) exploitation by DCs. As a result, LDCs have a growing resentment toward DCs, which leads to irrational discussion and a lack of solutions. The absence of reliable statistics has also greatly impeded progress.

This article discusses proposals for solutions to the brain drain issue. Part I addresses the problem, and …


Zenith Radio Corp. V. United States: Countervailing Duty - Application To Nonexcessive Remission Of Indirect Taxes, Joseph Murphy Bracken Jan 1979

Zenith Radio Corp. V. United States: Countervailing Duty - Application To Nonexcessive Remission Of Indirect Taxes, Joseph Murphy Bracken

Maryland Journal of International Law

No abstract provided.


Steuern In Den Usa, Hugh Ault Dec 1978

Steuern In Den Usa, Hugh Ault

Hugh J. Ault

No abstract provided.


The Effect Of Losses In One Country On The Income Tax Treatment In Another Country Of An Enterprise Or Of Associated Companies Engaged In International Activities, Hugh Ault, Donald Gerwig, Michael Henning Dec 1978

The Effect Of Losses In One Country On The Income Tax Treatment In Another Country Of An Enterprise Or Of Associated Companies Engaged In International Activities, Hugh Ault, Donald Gerwig, Michael Henning

Hugh J. Ault

No abstract provided.