Skip navigation
Skip navigation

Why Remittances Should not be Taxed

Barry, Christian; Overland, Gerhard


In Part II, we address the reasons for taxation and argue that funds remitted by migrants to their (poorer) country of origin should be given favorable tax treatment by tax authorities in the (affluent) countries in which they work. That is, such migrants should be provided with refundable tax credits or tax exemptions for funds that they remit back to their countries of origin, subject to various controls. Part III presents the moral grounds for exempting remittances. Part IV addresses...[Show more]

CollectionsANU Research Publications
Date published: 2010
Type: Journal article
Source: New York University Journal of International Law and Politics


File Description SizeFormat Image
01_Barry_Why_Remittances_Should_not_be_2010.pdf97.95 kBAdobe PDF    Request a copy

Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  22 January 2019/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator