BRAIN DRAIN TAX VS. BRAIN GAIN BENEFITS: GENERAL THOUGHTS FROM A SPANISH PERSPECTIVE Cover Image

BRAIN DRAIN TAX VS. BRAIN GAIN BENEFITS: GENERAL THOUGHTS FROM A SPANISH PERSPECTIVE
BRAIN DRAIN TAX VS. BRAIN GAIN BENEFITS: GENERAL THOUGHTS FROM A SPANISH PERSPECTIVE

Author(s): Andrés Báez Moreno, Hugo López López
Subject(s): Constitutional Law, International Law, Migration Studies, Fiscal Politics / Budgeting, EU-Legislation
Published by: Правни факултет Универзитета у Београду
Keywords: Brain drain tax; Brain gain tax benefits; High-skilled workers taxation; Highly mobile individuals taxation; Inpatriates;

Summary/Abstract: One might expect that tax benefits introduced by certain developed countries to attract foreign high-skilled workers would run contrary to taxes aimed at the alleviation or deterrence of so-called brain drain. This article shows, however, that this is not necessarily the case: brain gain benefits might be justified by the existence of home-state brain drain taxes and, at the same time, serve to alleviate international double taxation generated by this type of taxes.

  • Issue Year: 67/2019
  • Issue No: 4
  • Page Range: 5-16
  • Page Count: 12
  • Language: English