The Effects Of Taxation On Migration
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The Effects Of Taxation On Migration
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Author : Edda Claus
language : en
Publisher:
Release Date : 2010
The Effects Of Taxation On Migration written by Edda Claus and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Emigration and immigration categories.
This paper investigates the effects of taxation on migration. It develops a stylized, twocountry model to examine the impact of taxation on labor mobility. The theoretical prediction that taxation affects migration decisions is supported by some empirical evidence for the ASEAN and APEC economies. Average tax rates are found to have a larger impact on migration choices than marginal rates. Moreover, the results suggest that educated migrants are more responsive to taxation than migrants with no education. Average tax rates are most important for migrants with secondary education, while marginal rates have a greater influence on the decisions of migrants with tertiary education than secondary educated migrants. The finding that taxation affects migration decisions, in particular of educated migrants, has important policy implications.
Tax Burden And Migration
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Author : Efraim Sadka
language : en
Publisher: International Monetary Fund
Release Date : 1997-06-01
Tax Burden And Migration written by Efraim Sadka and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-06-01 with Social Science categories.
The extent of taxation and redistribution policy is generally determined at a political-economy equilibrium by a balance between those who gain and those who lose from a more extensive tax-transfer policy. In a stylized model of migration and human capital formation, we find, somewhat against conventional wisdom, that low-skill migration may lead to a lower tax burden and less redistribution than no migration, even though the migrants join the pro-tax coalition.
Taxation And Migration
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Author : Reuven S. Avi-Yonah
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2015-08-21
Taxation And Migration written by Reuven S. Avi-Yonah and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-08-21 with Law categories.
Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that meet the basic requirements of efficiency and equity. Moreover, the ascent of the so-called emerging economies coupled with the stagnation of the richest economies of the world implies reform of the current competition-based international tax regime and the adoption of a more cooperative paradigm. This important and timely book, for the first time in such depth, explores such aspects of the problem as the following: - migration for tax reasons, especially corporate "inversions" (change in corporate residence for tax purposes); - tax consequences related to individuals who receive free or subsidized education in one country and profit from it in another; - taxing cross-border retirement income; and - migration-related aspects of tax preferential treatment of the elderly. With particular emphasis on the effects and opportunities created by the changing international tax regime - and with attention to the role of tax treaties and recent court cases - chapters by well known tax experts present evidence on the consequences of migration in all its facets and simulate the effects of several recently enacted and proposed changes in tax law in European countries, the United States, and other jurisdictions. The grounded propositions and recommendations offered in this deeply informed book will allow policymakers to draft tax-residence rules that minimize distortion and promote fairness. The book will also be of interest to tax law practitioners and other tax specialists, migration experts, and academics investigating one of the crucial political issues of our time.
Taxation And Migration
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Author : Henrik Jacobsen Kleven
language : en
Publisher:
Release Date : 2019
Taxation And Migration written by Henrik Jacobsen Kleven and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Emigration and immigration categories.
In this article, we review a growing empirical literature on the effects of personal taxation on the geographic mobility of people and discuss its policy implications. We start by laying out the empirical challenges that prevented progress in this area until recently, and then discuss how recent work have made use of new data sources and quasi-experimental approaches to credibly estimate migration responses. This body of work has shown that certain segments of the labor market, especially high-income workers and professions with little location-specific human capital, may be quite responsive to taxes in their location decisions. When considering the implications for tax policy design, we distinguish between uncoordinated and coordinated tax policy. We highlight the importance of recognizing that mobility elasticities are not exogenous, structural parameters. They can vary greatly depending on the population being analyzed, the size of the tax jurisdiction, the extent of tax policy coordination, and a range of non-tax policies. While migration responses add to the efficiency costs of redistributing income, we caution against over-using the recent evidence of (sizeable) mobility responses to taxes as an argument for less redistribution in a globalized world.
The Effect Of Taxes On Migration Of Industry To And From Pennsylvania
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Author : C. Robert Cunningham
language : en
Publisher:
Release Date : 1939
The Effect Of Taxes On Migration Of Industry To And From Pennsylvania written by C. Robert Cunningham and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1939 with Corporations categories.
Migration And Wage Effects Of Taxing Top Earners
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Author : Henrik Jacobsen Kleven
language : en
Publisher:
Release Date : 2013
Migration And Wage Effects Of Taxing Top Earners written by Henrik Jacobsen Kleven and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Aliens categories.
This paper analyzes the effects of income taxation on the international migration and earnings of top earners using a Danish preferential foreigner tax scheme and population-wide Danish administrative data. This scheme, introduced in 1991, allows new immigrants with high earnings to be taxed at a preferential flat rate for a duration of three years. We obtain three main results. First, the scheme has doubled the number of highly paid foreigners in Denmark relative to slightly less paid ineligible foreigners, which translates into a very large elasticity of migration with respect to the net-of-tax rate on foreigners, between 1.5 and 2. Hence, preferential tax schemes for highly paid foreign workers could create severe tax competition between countries. Second, we find compelling evidence of a negative effect of scheme-induced increases in the net-of-tax rate on pre-tax earnings at the individual level. This finding cannot be explained by the standard labor supply model where pay equals marginal productivity, but it can be rationalized by a matching frictions model with wage bargaining where there is a gap between pay and marginal productivity. Third, we find no evidence of positive or negative spillovers of the scheme-induced influx of high-skilled foreigners on the earnings of highly paid natives.
The Influence Of Taxes On Migration
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Author : Alfonso Sousa-Poza
language : en
Publisher:
Release Date : 2010
The Influence Of Taxes On Migration written by Alfonso Sousa-Poza and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Empirical studies on the impact of taxation on migration have been limited by a lack of comparable data in an international context and a lack of variation in tax burdens within countries. A notable exception to the latter is Switzerland. Prior empirical studies on tax competition in Switzerland have had to rely on aggregated data. In general, these studies have been supportive of the notion of tax competition, i.e., high earners tend to relocate to low-tax regions. The authors use an alternative panel approach based on micro-data from the first three waves of the newly established Swiss Household Panel. Despite active community tax policies aimed at attracting new residents and a significant increase in tax-burden dispersion among communities in the past decade, no tax-induced migration is observed. Migration decisions are found to be strongly influenced by accommodation-related factors that point to important housing-market effects.
The Economic And Fiscal Consequences Of Immigration
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Author : National Academies of Sciences, Engineering, and Medicine
language : en
Publisher: National Academies Press
Release Date : 2017-06-13
The Economic And Fiscal Consequences Of Immigration written by National Academies of Sciences, Engineering, and Medicine and has been published by National Academies Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-06-13 with Social Science categories.
The Economic and Fiscal Consequences of Immigration finds that the long-term impact of immigration on the wages and employment of native-born workers overall is very small, and that any negative impacts are most likely to be found for prior immigrants or native-born high school dropouts. First-generation immigrants are more costly to governments than are the native-born, but the second generation are among the strongest fiscal and economic contributors in the U.S. This report concludes that immigration has an overall positive impact on long-run economic growth in the U.S. More than 40 million people living in the United States were born in other countries, and almost an equal number have at least one foreign-born parent. Together, the first generation (foreign-born) and second generation (children of the foreign-born) comprise almost one in four Americans. It comes as little surprise, then, that many U.S. residents view immigration as a major policy issue facing the nation. Not only does immigration affect the environment in which everyone lives, learns, and works, but it also interacts with nearly every policy area of concern, from jobs and the economy, education, and health care, to federal, state, and local government budgets. The changing patterns of immigration and the evolving consequences for American society, institutions, and the economy continue to fuel public policy debate that plays out at the national, state, and local levels. The Economic and Fiscal Consequences of Immigration assesses the impact of dynamic immigration processes on economic and fiscal outcomes for the United States, a major destination of world population movements. This report will be a fundamental resource for policy makers and law makers at the federal, state, and local levels but extends to the general public, nongovernmental organizations, the business community, educational institutions, and the research community.
Exploring The Impact Of Taxation On Immigration
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Author : H. Ordower
language : en
Publisher:
Release Date : 2020
Exploring The Impact Of Taxation On Immigration written by H. Ordower and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
In this article, the author explores the role that taxation plays in the movement of people and capital, including in retaining capital and labor and how it supplements immigration policy and affects fungible labor, and whether anti-immigrant public sentiment has contributed to the shift of tax burdens from capital to labor.
The Effect Of Taxes On Royalties And The Migration Of Intengible Assets Abroad
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Author : John H. Mutti
language : en
Publisher:
Release Date : 2007
The Effect Of Taxes On Royalties And The Migration Of Intengible Assets Abroad written by John H. Mutti and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with categories.