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Article
Brain Drain Taxation as Development Policy
UF Law Faculty Publications
  • Yariv Brauner, University of Florida Levin College of Law
Document Type
Article
Publication Date
10-1-2010
Abstract

This article examines the potential use of taxation to generate development funds in connection with the immigration of skilled immigrants from developing into developed countries, known as the "brain drain," if designed according to the principles of the new development agenda. It explains that a tax on the brain drain that has been discussed for several decades, yet considered impossible to administer, may be administratively and legally implementable within the framework of the current international tax regime. It argues that designing such a tax according to the principles of the new development agenda, tying together the collection and use of the revenue functions, is essential for the tax to be justifiable and effective. The article proceeds to set the parameters for its design.

Citation Information
Yariv Brauner, Brain Drain Taxation as Development Policy, 55 St. Louis U. L.J. 221 (2010), available at http://scholarship.law.ufl.edu/facultypub/169