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Anali Pravnog fakulteta u Beogradu
2019, vol. 67, br. 4, str. 238-248
jezik rada: engleski
vrsta rada: članak
objavljeno: 22/12/2019
doi: 10.5937/AnaliPFB1904238P
Creative Commons License 4.0
Brain drain: The impact on taxation and measures to combat the brain drain
(naslov ne postoji na srpskom)
aNational Kapodistrian University of Athens, Law School, Greece + Legal Counsel to the Governor of the Independent Authority of Public Revenues, Greece
bAristotle University of Thessaloniki, Greece + Jean Monnet Chair "European Tax Policy and Administration", Thessaloniki, Greece

e-adresa: kperrou@law.uoa.gr, savvaidou@law.auth.gr

Sažetak

(ne postoji na srpskom)
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.

Ključne reči

Reference

Alcidi, C., Gros, D. (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/addressingbrain-drain.pdf (last visited 22 November 2019)
Lister, M. (2017) A Tax-Credit Approach to Addressing Brain Drain. Saint Louis University Law Journal, 62: 73-84