Coverart for item
The Resource Taxation and migration

Taxation and migration

Label
Taxation and migration
Title
Taxation and migration
Contributor
Subject
Language
eng
Summary
This book addresses the tax implications of migration, both from state to state and from country to country. It explores three questions: (1) How often do individuals receive free or heavily subsidized education in country or state A and then profit from it in country or state B, and what should be the tax consequences of this "brain drain", if any? (2) To what extent do people migrate from country or state A to country B for tax reasons, and what should country or state A do about it? (3) How often do individuals work in country or state A and then retire and receive pension income in country or state B, and what should be the tax consequences? The book also addresses whether corporate migrations (inversions) from the US involve movement of people as well as corporation and whether the same phenomenon happens in other jurisdictions
Geographic coverage
  • Europe
  • International
  • European Union
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Avi-Yonah, R.S
  • Slemrod, J
Series statement
Series on international taxation
Series volume
54
http://library.link/vocab/subjectName
  • migration
  • income tax
  • employment income
  • emigration
  • corporate inversion
  • cross-border worker
  • exit tax
  • state tax
  • harmonization of tax
  • retirement
  • tax treaty
  • tax policy
Label
Taxation and migration
Instantiates
Publication
Contents
  • High-skilled migration : a tax perspective
  • Brauner, Y.
  • ; p. 1-26
  • Competitive income taxation with migration
  • Wilson, J.D.
  • ; p. 27-44
  • And yet it moves: taxation and labor mobility in the twenty-first century
  • Avi-Yonah, R.S.
  • ; p. 45-56
  • Home-country effects of corporate inversions
  • Marian, O.
  • ; p. 57-115
  • Tax aspects of the mobility of individuals and companies within the EU
  • Garbarino, C.
  • ; p. 117-149
  • The consequences of state tax preferential treatment of the elderly
  • Smith Conway, K.
  • Rork, J.C.
  • ; p. 151-186
  • Migrants with retirement plans: the challenge of harmonizing tax rules
  • Blum, C.
  • ; p. 187-216
Extent
xviii, 216 p.
Isbn
9789041161369
System control number
(Sirsi) a100731
Label
Taxation and migration
Publication
Contents
  • High-skilled migration : a tax perspective
  • Brauner, Y.
  • ; p. 1-26
  • Competitive income taxation with migration
  • Wilson, J.D.
  • ; p. 27-44
  • And yet it moves: taxation and labor mobility in the twenty-first century
  • Avi-Yonah, R.S.
  • ; p. 45-56
  • Home-country effects of corporate inversions
  • Marian, O.
  • ; p. 57-115
  • Tax aspects of the mobility of individuals and companies within the EU
  • Garbarino, C.
  • ; p. 117-149
  • The consequences of state tax preferential treatment of the elderly
  • Smith Conway, K.
  • Rork, J.C.
  • ; p. 151-186
  • Migrants with retirement plans: the challenge of harmonizing tax rules
  • Blum, C.
  • ; p. 187-216
Extent
xviii, 216 p.
Isbn
9789041161369
System control number
(Sirsi) a100731

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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