Taxation and Migration

Series on International Taxation Volume 54

Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that meet the basic requirements of efficiency and equity. Moreover, the ascent of the so-called emerging economies coupled with the stagnation of the richest economies of the world implies reform of the current competition-based international tax regime and the adoption of a more cooperative paradigm. This important and timely book, for the first time in such depth, explores such aspects of the problem as the following: ;

• migration for tax reasons, especially corporate “inversions” (change in corporate residence for tax purposes);

• tax consequences related to individuals who receive free or subsidized education in one country and profit from it in another;

• taxing cross-border retirement income; and

• migration-related aspects of tax preferential treatment of the elderly.