Taxing the Brain Drain: A proposalJagdish N. Bhagwati, Martin Partington Conference report on a brain drain tax proposal to benefit developing countries - reviews alternative fiscal policy proposals, estimates the incomes of migrant professional workers in the USA, Canada and the UK, and discusses the legal aspects (e.g. International human rights and tax law) of the proposal, etc. References and statistical tables. |
Common terms and phrases
administrative adoption alternative analysis apply argued assistance authors basis Bhagwati brain drain British Canada chapter citizens citizenship collection Commonwealth considered constitutional contributions Convention countries course Court developed discrimination discriminatory discussion doctors earnings economic effect emigration employment engineers equal estimates example fact figures foreign further Government groups human rights immigration important imposed included income tax increase individuals issue jurisdiction less levied limit loss major manpower means migration million natural noted objectives occupations origin particular percent period persons political possible practice present problems professional question racial raised reasons reduce regarded Report residence restrictions result revenue salaries scientists social suggested surtax tax proposal tax rate taxation taxpayer teachers Treaty United volume vouchers workers World