Taxation and Migration

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9041161449
Total Pages : 242 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Taxation and Migration by : Reuven S. Avi-Yonah

Download or read book Taxation and Migration written by Reuven S. Avi-Yonah and published by Kluwer Law International B.V.. This book was released on 2015-08-21 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

How Money Walks - How $2 Trillion Moved Between the States, and Why It Matters

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Publisher : How Money Walks
ISBN 13 : 0988740117
Total Pages : 153 pages
Book Rating : 4.9/5 (887 download)

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Book Synopsis How Money Walks - How $2 Trillion Moved Between the States, and Why It Matters by : Travis H. Brown

Download or read book How Money Walks - How $2 Trillion Moved Between the States, and Why It Matters written by Travis H. Brown and published by How Money Walks. This book was released on 2013 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt: Between 1995 and 2010, millions of Americans moved between the states, taking with them over $2 trillion in adjusted gross incomes. Two trillion dollars is equivalent to the GDP of California, the ninth largest in the world. It’s a lot of money. Some states, like Florida, saw tremendous gains ($86.4 billion), while others, like New York, experienced massive losses ($58.6 billion). People moved, and they took their working wealth with them. The question is, why? Why did Americans move so much of their income from state to state? Which states benefitted and which states suffered? And why does it matter? Using official statistics from the IRS, How Money Walks explores the hows, whys, and impact of this massive movement of American working wealth. Consider these facts. Between 1995 and 2010: The nine states with no personal income taxes gained $146.2 billion in working wealth The nine states with the highest personal income tax rates lost $107.4 billion The 10 states with the lowest per capita state-local tax burdens gained $69.9 billion The 10 states with the highest per capita state-local tax burdens lost $139 billion Money—and people—moved from high-tax states to low-tax ones. And the tax that seemed to matter the most? The personal income tax. The states with no income taxes gained the greatest wealth, while the states with the highest income taxes lost the most. Why does this matter? Because the robust presence of working wealth is the leading indicator of economic health. The states that gained working wealth are growing and thriving. The states that lost working wealth lost their most precious cargo—their tax base—and the consequences are dire: stagnation, deterioration, an economic death spiral as they continue to raise taxes and lose people, businesses, and working wealth. The numbers don't lie. ___________________ “When I read How Money Walks, I thought, ‘It’s about time.’ Finally, we have a book that addresses one of our nation’s most critical (yet rarely discussed) fiscal issues: the migration of working wealth as a direct result of personal income tax rates. Brown’s book paints a clear portrait of where money goes and why. How Money Walks should be required reading for anyone who wants to understand why some states struggle to retain people and businesses while others welcome billions of new dollars each year.” Dr. Arthur Laffer Founder and chairman, Laffer Associates and Laffer Investments Former economic advisor to President Ronald Reagan

Tax Burden and Migration

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Publisher : International Monetary Fund
ISBN 13 : 1451956282
Total Pages : 14 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis Tax Burden and Migration by : Efraim Sadka

Download or read book Tax Burden and Migration written by Efraim Sadka and published by International Monetary Fund. This book was released on 1997-06-01 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (11 download)

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Book Synopsis Taxation and Migration by : Henrik Kleven

Download or read book Taxation and Migration written by Henrik Kleven and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 Economic and Fiscal Consequences of Immigration

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Publisher : National Academies Press
ISBN 13 : 0309444454
Total Pages : 643 pages
Book Rating : 4.3/5 (94 download)

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Book Synopsis The Economic and Fiscal Consequences of Immigration by : National Academies of Sciences, Engineering, and Medicine

Download or read book The Economic and Fiscal Consequences of Immigration written by National Academies of Sciences, Engineering, and Medicine and published by National Academies Press. This book was released on 2017-07-13 with total page 643 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Crossing African Borders

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Publisher : Centro de Estudos Internacionais
ISBN 13 : 9898862483
Total Pages : 144 pages
Book Rating : 4.8/5 (988 download)

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Book Synopsis Crossing African Borders by : Cristina Udelsmann Rodrigues

Download or read book Crossing African Borders written by Cristina Udelsmann Rodrigues and published by Centro de Estudos Internacionais. This book was released on 2017-08-04 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is one of the results of a conference organised in Lisbon in 2011 on the theme of African borders and their relationships with migration and mobility. The selected papers are a sample of the diverse perspectives on the general theme presented at the meeting. The African Borderlands Research Network (ABORNE) promoted this event, allowing a substantial number of its members to exchange results of ongoing and long-term research. The Fundação para a Ciência e a Tecnologia (Portugal) funded the research project Borders and Identity in Africa (PTDC/AFR/098339/2008) which prepared this publication.

The Effects of Taxation on Migration

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Publisher :
ISBN 13 : 9780734042309
Total Pages : 30 pages
Book Rating : 4.0/5 (423 download)

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Book Synopsis The Effects of Taxation on Migration by : Edda Claus

Download or read book The Effects of Taxation on Migration written by Edda Claus and published by . This book was released on 2010 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The New Americans

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Publisher : National Academies Press
ISBN 13 : 0309063566
Total Pages : 449 pages
Book Rating : 4.3/5 (9 download)

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Book Synopsis The New Americans by : National Research Council

Download or read book The New Americans written by National Research Council and published by National Academies Press. This book was released on 1997-11-14 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book sheds light on one of the most controversial issues of the decade. It identifies the economic gains and losses from immigrationâ€"for the nation, states, and local areasâ€"and provides a foundation for public discussion and policymaking. Three key questions are explored: What is the influence of immigration on the overall economy, especially national and regional labor markets? What are the overall effects of immigration on federal, state, and local government budgets? What effects will immigration have on the future size and makeup of the nation's population over the next 50 years? The New Americans examines what immigrants gain by coming to the United States and what they contribute to the country, the skills of immigrants and those of native-born Americans, the experiences of immigrant women and other groups, and much more. It offers examples of how to measure the impact of immigration on government revenues and expendituresâ€"estimating one year's fiscal impact in California, New Jersey, and the United States and projecting the long-run fiscal effects on government revenues and expenditures. Also included is background information on immigration policies and practices and data on where immigrants come from, what they do in America, and how they will change the nation's social fabric in the decades to come.

Migration: United Kingdom

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Publisher : Springer
ISBN 13 :
Total Pages : 208 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Migration: United Kingdom by : J. R. Poole

Download or read book Migration: United Kingdom written by J. R. Poole and published by Springer. This book was released on 1978 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: The law and practice in this work is that at 10th] anuary 1978. To complete this work in Autumn 1977, as originally intended, was impossible. Principally, this has been due to the changes in the Finance Act 1977, the various mini budgets and the exchange control changes, many of which are relevant to the subject matter of this work. Gratitude is expressed to the publishers for their patience. The Revenue has just revised its useful practice notes, IR 25 1977, dealing with the taxation of foreign earnings. The new IR 25 1977 modifies only slightly the IR 25 in Appen dix4. It will be appreciated that in this work it is impossible to provide for exhaustive treatment of all the taxes. Complexity in some places has been set aside for simplicity and clarity. Any such selectivity consisting of various emphases and omissions rests solely on fallible judgment. It is hoped that some light nevertheless is cast on the basic facets relevant to migrants. Too often these facets are not dealt with appropriately, dealt with separately without any co-ordination or submerged in a plethora of exotic detail of interest to academics and theoreticians only. Further reading is suggested in the Bibliography. Many thanks for assistance, constructive suggestions and encouragement are due (in no particular order) to Dr. J. Barry Bracewell-Milnes of Erasmus University Rotterdam, Dr. Nico Nobel of Nobel & Van WierstBV, Dr. Albert Radler, Edode V ries of Gray's Inn and] eremy Lamb of Comprehensive Financial Services.

Tax burden and migration : a political economy theory and evidence

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Publisher :
ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.:/5 (67 download)

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Book Synopsis Tax burden and migration : a political economy theory and evidence by : Assaf Razin

Download or read book Tax burden and migration : a political economy theory and evidence written by Assaf Razin and published by . This book was released on 1998 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Migration to Escape Taxation with Special Reference to Differentials in State Income and Inheritance Tax Burdens on Individuals

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Publisher :
ISBN 13 :
Total Pages : 634 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis Migration to Escape Taxation with Special Reference to Differentials in State Income and Inheritance Tax Burdens on Individuals by : Joseph Orace McClintic

Download or read book Migration to Escape Taxation with Special Reference to Differentials in State Income and Inheritance Tax Burdens on Individuals written by Joseph Orace McClintic and published by . This book was released on 1941 with total page 634 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Migration: United Kingdom

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Publisher : Springer
ISBN 13 : 9789401744379
Total Pages : 197 pages
Book Rating : 4.7/5 (443 download)

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Book Synopsis Migration: United Kingdom by : P. Kiers

Download or read book Migration: United Kingdom written by P. Kiers and published by Springer. This book was released on 2014-03-14 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt: The law and practice in this work is that at 10th] anuary 1978. To complete this work in Autumn 1977, as originally intended, was impossible. Principally, this has been due to the changes in the Finance Act 1977, the various mini budgets and the exchange control changes, many of which are relevant to the subject matter of this work. Gratitude is expressed to the publishers for their patience. The Revenue has just revised its useful practice notes, IR 25 1977, dealing with the taxation of foreign earnings. The new IR 25 1977 modifies only slightly the IR 25 in Appen dix4. It will be appreciated that in this work it is impossible to provide for exhaustive treatment of all the taxes. Complexity in some places has been set aside for simplicity and clarity. Any such selectivity consisting of various emphases and omissions rests solely on fallible judgment. It is hoped that some light nevertheless is cast on the basic facets relevant to migrants. Too often these facets are not dealt with appropriately, dealt with separately without any co-ordination or submerged in a plethora of exotic detail of interest to academics and theoreticians only. Further reading is suggested in the Bibliography. Many thanks for assistance, constructive suggestions and encouragement are due (in no particular order) to Dr. J. Barry Bracewell-Milnes of Erasmus University Rotterdam, Dr. Nico Nobel of Nobel & Van WierstBV, Dr. Albert Radler, Edode V ries of Gray's Inn and] eremy Lamb of Comprehensive Financial Services.

Exodus

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Publisher : Oxford University Press, USA
ISBN 13 : 0195398653
Total Pages : 319 pages
Book Rating : 4.1/5 (953 download)

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Book Synopsis Exodus by : Paul Collier

Download or read book Exodus written by Paul Collier and published by Oxford University Press, USA. This book was released on 2013 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is one of the most pressing and controversial questions of our time -- vehemently debated, steeped in ideology, profoundly divisive. Who should be allowed to immigrate and who not? What are the arguments for and against limiting the numbers? We are supposedly a nation of immigrants, and yet our policies reflect deep anxieties and the quirks of short-term self-interest, with effective legislation snagging on thousand-mile-long security fences and the question of how long and arduous the path to citizenship should be. In Exodus, Paul Collier, the world-renowned economist and bestselling author of The Bottom Billion, clearly and concisely lays out the effects of encouraging or restricting migration. Drawing on original research and case studies, he explores this volatile issue from three perspectives: that of the migrants themselves, that of the people they leave behind, and that of the host societies where they relocate. Immigration is a simple economic equation, but its effects are complex. Exodus confirms how crucial it will be that public policy face and address all of its ramifications. Sharply written and brilliantly clarifying, Exodus offers a provocative analysis of an issue that affects us all.

Inheritance and Wealth Tax Aspects of Emigration and Immigration of Individuals

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041122133
Total Pages : 78 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Inheritance and Wealth Tax Aspects of Emigration and Immigration of Individuals by : International Fiscal Association. Congress

Download or read book Inheritance and Wealth Tax Aspects of Emigration and Immigration of Individuals written by International Fiscal Association. Congress and published by Kluwer Law International B.V.. This book was released on 2003-01-01 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers presented at a seminar held in Oslo in 2002 during the 56th congress of the International Fiscal Association. Includes articles on the income tax treatment of transfers of residence by individuals.

International Migration Outlook 2013

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Publisher : OECD Publishing
ISBN 13 : 9264200169
Total Pages : 420 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis International Migration Outlook 2013 by : OECD

Download or read book International Migration Outlook 2013 written by OECD and published by OECD Publishing. This book was released on 2013-06-13 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication analyses recent development in migration movements and policies in OECD countries and some non member countries including migration of highly qualified and low qualified workers, temporary and permanent, as well as students.

Environmental Migration and Social Inequality

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Publisher : Springer
ISBN 13 : 331925796X
Total Pages : 237 pages
Book Rating : 4.3/5 (192 download)

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Book Synopsis Environmental Migration and Social Inequality by : Robert McLeman

Download or read book Environmental Migration and Social Inequality written by Robert McLeman and published by Springer. This book was released on 2015-12-16 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents contributions from leading international scholars on how environmental migration is both a cause and an outcome of social and economic inequality. It describes recent theoretical, methodological, empirical, and legal developments in the dynamic field of environmental migration research, and includes original research on environmental migration in Bangladesh, Burkina Faso, China, Ghana, Haiti, Mexico, and Turkey. The authors consider the implications of sea level rise for small island states and discuss translocality, gender relations, social remittances, and other concepts important for understanding how vulnerability to environmental change leads to mobility, migration, and the creation of immobile, trapped populations. Reflecting leading-edge developments, this book appeals to advanced undergraduate and graduate students, researchers, and policymakers.

Moving for Prosperity: Global Migration and Labor Markets

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Author :
Publisher : World Bank Publications
ISBN 13 : 1464812829
Total Pages : pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Moving for Prosperity: Global Migration and Labor Markets by : The World Bank

Download or read book Moving for Prosperity: Global Migration and Labor Markets written by The World Bank and published by World Bank Publications. This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: