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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


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