Income Taxation and International Mobility

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Jagdish N. Bhagwati, John Douglas Wilson
MIT Press, 1989 - Business & Economics - 226 pages
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Today millions of people work in countries where they are not citizens. Income Taxation and International Mobility addresses the novel theoretical and practical problems that this growing phenomenon of international personal mobility creates for the design of a country's tax system and takes up questions that have grown largely out of the extensive debate over Jagdish Bhagwati's proposal in the early 1970s to "tax the brain drain."

The contributors, who include many of the leading theorists of international economics and public finance, look at how the difficult question of how horizontal equity is to be defined - between nationals at home and abroad or between nationals abroad and foreign citizens abroad - and tackle such questions as Should a country exercise income tax jurisdiction over its citizens abroad? If so, in what way? Is it practical to do so? The issues that these questions raise are complex, lying on the interface of politics, sociology, and economics.

Income Taxation and International Mobility breaks significant new ground by analyzing these questions and building on the modern theory of optimal income taxation to examine the consequences of the possibility of outmigration on the appropriate exercise and design of income tax jurisdiction on those who live outside their native country.

Theoretical analyses are presented in six chapters by the editors and by James Mirrlees, William Baumol, and Koichi Hamada. The well known tax law expert, Richard Pomp, examines the Philippines experience in taxing citizens abroad. The editors provide a substantial introduction that synthesizes the book's major analytical approaches and conclusions, and Richard Musgrave provides an insightful view of the issues in his Foreword.

Jagdish Bhagwati is Arthur Lehman Professor of Economics and Professor of Political Science at Columbia University. John Wilson is Associate Professor of Economics at Indiana University.
  

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Contents

The Experience of the Philippines in Taxing its Nonresident
43
The State the Individual and the Taxation of Economic
83
The Effect of Potential Emigration on the Optimal Linear
97
Optimal Linear Income Taxation in the Presence
141
The Income Distribution Frontier and Taxation
159
Migration and Optimal Income Taxes
179
A World Welfare
201
Index
221
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About the author (1989)

Jagdish Bhagwati is University Professor at Columbia University and External Advisor to the Director General, World Trade Organization and Senior Fellow for International Economics with the Council on Foreign Relations. He was named Distinguished Fellow of the American Economic Association in 2003.

John Douglas Wilson is Professor of Economics at Michigan State University.

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