Brain Drain Taxation as Development Policy

33 Pages Posted: 10 Jul 2010

See all articles by Yariv Brauner

Yariv Brauner

University of Florida Levin College of Law

Abstract

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 the revenue functions, is essential for the tax to be justifiable and effective. The article proceeds to set the parameters for its design.

Keywords: International Tax, Development, Brain Drain, Tax Incentives

JEL Classification: K34, O15, F22, H20

Suggested Citation

Brauner, Yariv, Brain Drain Taxation as Development Policy. St. Louis University Law Journal, Forthcoming, University of Florida Levin College of Law Research Paper No. 2010-17, Available at SSRN: https://ssrn.com/abstract=1636845

Yariv Brauner (Contact Author)

University of Florida Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States
3522730949 (Phone)

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