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Full-Text Articles in Taxation-Transnational
Brain Drain Taxation As Development Policy, Yariv Brauner
Brain Drain Taxation As Development Policy, Yariv Brauner
UF Law Faculty Publications
This article examines the potential use of taxation to generate development funds in connection with the immigration of skilled immigrants from developing into developed countries, known as the "brain drain," if designed according to the principles of the new development agenda. It explains that a tax on the brain drain that has been discussed for several decades, yet considered impossible to administer, may be administratively and legally implementable within the framework of the current international tax regime. It argues that designing such a tax according to the principles of the new development agenda, tying together the collection and use of …
A Framework For An Informed Study Of The Realistic Role Of Tax In A Development Agenda, Yariv Brauner
A Framework For An Informed Study Of The Realistic Role Of Tax In A Development Agenda, Yariv Brauner
UF Law Faculty Publications
This article builds on the insights of this development research to develop a new agenda for tax incentives (and equivalent tax measures), the research of their merits when used by developing countries, and their optimal design. The stated goal of these incentives is to attract foreign direct investment, and ultimately enhance economic growth and promote development. Almost all countries use such tax incentives, and business interests strongly support and even demand their use, yet, economic research in general, and the international economic organizations in particular, have been skeptical about their effectiveness." Tax incentives are not only ubiquitous, but also very …