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

Andrés Báez Moreno, Hugo López López

Sažetak


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.


Pojmovne odrednice


Brain drain tax; Brain gain tax benefits; High-skilled workers taxation; Highly mobile individuals taxation; Inpatriates

Reference


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