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Sharing the Spoils: Taxing International Human Capital Flows

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Author Info
Mihir A. Desai ()
Devesh Kapur ()
John McHale ()

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Abstract

This paper argues that cross-border human capital flows from developing countries to developed countries over the next half-century will demand a new set of policy responses from developing countries. The paper examines the forces that are making immigration policies more skill-focused, the effect of both flows (emigration) and stocks (diasporas) on the source countries, and the range of taxation instruments available to source countries to manage the consequences of those flows. This paper emphasizes the example of India, a large source country for human capital flows, and the United States, an important destination for these human capital flows and an example of how a country can tax its citizens abroad. In combination, these examples point to the significant advantage to developing countries of potential tax schemes for managing the flows and stocks of citizens who reside abroad. Finally, this paper concludes with a research agenda for the many questions raised by the prospect of large flows of skilled workers and the policy alternatives, including tax instruments, available to source countries.

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Publisher Info
Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 11 (2004)
Issue (Month): 5 (09)
Pages: 663-693
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Handle: RePEc:kap:itaxpf:v:11:y:2004:i:5:p:663-693

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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. George J. Borjas & Bernt Bratsberg, 1994. "Who Leaves? The Outmigration of the Foreign-Born," NBER Working Papers 4913, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  2. Enrique G. Mendoza & Linda L. Tesar, 2003. "A Quantitative Analysis of Tax Competition v. Tax Coordination under Perfect Capital Mobility," Working Papers 507, Research Seminar in International Economics, University of Michigan. [Downloadable!]
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  3. Kjetil Storesletten, . "Sustaining Fiscal Policy Through Immigration," Homapage Papers _005, Stockholm University, Institute for International Economic Studies. [Downloadable!]
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  4. Friedberg, Rachel M & Hunt, Jennifer, 1995. "The Impact of Immigrants on Host Country Wages, Employment and Growth," Journal of Economic Perspectives, American Economic Association, vol. 9(2), pages 23-44, Spring. [Downloadable!] (restricted)
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  5. John McMillan & Christopher Woodruff, 1999. "Interfirm Relationships And Informal Credit In Vietnam," The Quarterly Journal of Economics, MIT Press, vol. 114(4), pages 1285-1320, November. [Downloadable!] (restricted)
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  6. Enrica Detragiache & William Carrington, 1998. "How Big is the Brain Drain?," IMF Working Papers 98/102, International Monetary Fund.
  7. Susan B. Carter & Richard Sutch, 1997. "Historical Perspectives on the Economic Consequences of Immigration into the United States," NBER Historical Working Papers 0106, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  8. Bauer, Thomas K. & Lofstrom, Magnus & Zimmermann, Klaus F., 2000. "Immigration Policy, Assimilation of Immigrants and Natives' Sentiments towards Immigrants: Evidence from 12 OECD-Countries," IZA Discussion Papers 187, Institute for the Study of Labor (IZA). [Downloadable!]
  9. Abhijit V. Banerjee & Esther Duflo, 2000. "Reputation Effects And The Limits Of Contracting: A Study Of The Indian Software Industry," The Quarterly Journal of Economics, MIT Press, vol. 115(3), pages 989-1017, August. [Downloadable!] (restricted)
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  10. David T. Ellwood, 2001. "The Sputtering Labor Force of the 21st Century. Can Social Policy Help?," NBER Working Papers 8321, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  11. Kevin H. O'Rourke & Jeffrey G. Williamson, 2001. "Globalization and History: The Evolution of a Nineteenth-Century Atlantic Economy," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262650592.
  12. Keith Head & John Ries, 1998. "Immigration and Trade Creation: Econometric Evidence from Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 31(1), pages 47-62, February.
  13. James E. Rauch & Vitor Trindade, 2002. "Ethnic Chinese Networks In International Trade," The Review of Economics and Statistics, MIT Press, vol. 84(1), pages 116-130, February. [Downloadable!] (restricted)
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  14. David Card, 1990. "The impact of the Mariel boatlift on the Miami labor market," Industrial and Labor Relations Review, ILR Review, ILR School, Cornell University, vol. 43(2), pages 245-257, January.
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Hrushikesh Mallick, 2009. "Do Remittances Impact the Economy? Some Empirical Evidences from A Developing Economy," Working Papers id:2199, esocialsciences.com. [Downloadable!]
  2. Frédéric Docquier & Hillel Rapoport, 2007. "Skilled migration: the perspective of developing countries," CReAM Discussion Paper Series 0710, Centre for Research and Analysis of Migration (CReAM), Department of Economics, University College London. [Downloadable!]
    Other versions:
  3. Maureen Mackintosh & Kwadwo Mensah & Leroi Henry & Michael Rowson, 2006. "Aid, restitution and international fiscal redistribution in health care: implications of health professionals' migration," Journal of International Development, John Wiley & Sons, Ltd., vol. 18(6), pages 757-770. [Downloadable!]
  4. D'Costa, Anthony P., 2006. "The International Mobility of Technical Talent: Trends and Development Implications," Working Papers RP2006/143, World Institute for Development Economic Research (UNU-WIDER). [Downloadable!]
  5. Chaudhuri, Sumanta & Mattoo, Aaditya & Self, Richard, 2004. "Moving people to deliver services : how can the WTO help?," Policy Research Working Paper Series 3238, The World Bank. [Downloadable!]
  6. Kar, Saibal, 2007. "Migration Taxes and Human Capital Formation: Some Implications for Development," Working Papers UNU-WIDER Research Paper , World Institute for Development Economic Research (UNU-WIDER). [Downloadable!]
  7. Rodrik, Dani, 2004. "Industrial Policy for the Twenty-First Century," Working Paper Series rwp04-047, Harvard University, John F. Kennedy School of Government. [Downloadable!]
    Other versions:
  8. Ramana Nanda & Tarun Khanna, 2007. "Diasporas and Domestic Entrepreneurs: Evidence from the Indian Software Industry," Harvard Business School Working Papers 08-003, Harvard Business School, revised Feb 2009. [Downloadable!]
  9. Panu Poutvaara, 2006. "Public Education in an Integrated Europe: Studying to Migrate and Teaching to Stay?," IZA Discussion Papers 2478, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
  10. Piotr Stryszowski, 2006. "Brains for Capital. The Effect of Brain Drain on Investments and Convergence," DEGIT Conference Papers c011_049, DEGIT, Dynamics, Economic Growth, and International Trade. [Downloadable!]
  11. Anthony P. D'Costa, 2006. "The International Mobility of Technical Talent: Trends and Development Implications," Working Papers id:778, esocialsciences.com. [Downloadable!]
  12. Frédéric Docquier, 2006. "Brain Drain and Inequality Across Nations," IZA Discussion Papers 2440, Institute for the Study of Labor (IZA). [Downloadable!]
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