BRAIN DRAIN: THE IMPACT ON TAXATION AND MEASURES TO COMBAT THE BRAIN DRAIN

Katerina Perrou, Katerina Savvaidou

Sažetak


During the debt crisis the number of highly specialized Greek scientists who had migrated abroad surpassed 250,000. The reasons that led to this result include the mismatch of supply and demand for skilled human capital in Greece, the high rates of unemployment, as well as underemployment, and the increased in the tax burden and social security contributions. In order to tackle brain drain, a number of measures have been announced, focusing on reducing the individual income and corporate tax, lowering VAT rates and streamlining tax incentives for investors. Tax-related measures must take into account the new environment that has been shaped after the implementation of the OECD Base Erosion and Profit Shifting project. In addition to that, they also must respect the fundamental freedoms and general principles of European Union law in general.


Pojmovne odrednice


Bhagwati tax; Free movement of workers; Harmful tax practices; Special economic zones; Tax competition.

Reference


Alcidi, Cinzia, Daniel Gros. 2019. EU Mobile Workers: A challenge to public finances?, https://www.ceps.eu/wp-content/uploads/2019/04/EU%20Mobile%20Workers.pdf (last visited 22 November 2019)

European Committee of the Regions, Commission for Social Policy, Education, Employment, Research and Culture. Addressing brain drain: The local and regional dimension. https://cor.europa.eu/en/engage/studies/Documents/addressing-brain-drain/addressing-brain-drain.pdf (last visited 22 November 2019)

Lister, Matthew. 2017, A Tax-Credit Approach to Addressing Brain Drain, Saint Louis University Law Journal 62: 73–84.


Povratni linkovi

  • Trenutno nema povratnih linkova