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