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Anali Pravnog fakulteta u Beogradu
2019, vol. 67, br. 4, str. 5-16
jezik rada: engleski
vrsta rada: članak
objavljeno: 22/12/2019
doi: 10.5937/AnaliPFB1904005B
Creative Commons License 4.0
Brain drain tax vs. brain gain benefits: General thoughts from a Spanish perspective
(naslov ne postoji na srpskom)
aUniversidad Carlos III de Madrid, España
bUniversidad Pública de Navarra, España

e-adresa: abaez@der-pu.uc3m.es, hugo.lopez@unavarra.es

Sažetak

(ne postoji na srpskom)
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.

Ključne reči

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

Reference

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