Sharing the Spoils: Taxing International Human Capital Flows

• 1 September 2004
• journal article
• Published by Springer Nature in International Tax and Public Finance
• Vol. 11  (5) , 663-693
• https://doi.org/10.1023/b:itax.0000036696.58785.f9

Abstract

Keywords

• TAX
• CITIZENS
• ABROAD
• HUMAN CAPITAL FLOWS
• INSTRUMENTS
• SKILL