Income Contingent Collection of a 'Brain Drain Tax?: Theory, policy and empirical potential
The purpose of this study is to explore income contingent loans as a mechanism for collecting a “Brain Drain Tax” as proposed by Bhagwati. As originally proposed, developing countries would receive taxes levied on emigrants from developing countries to recompense them for the losses imposed by the brain drain. Income continent loans provide a potential method of collection as a notional debt could be imposed at the time of immigration and paid off over time though income tax levies. Using...[Show more]
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