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Seçilmiş Avrupa Ülkelerinin Beyin Göçüne Yönelik Vergi Politikası Tercihleri Üzerine Bir Değerlendirme

Year 2023, Volume: 8 Issue: 2, 313 - 332, 30.12.2023

Zeynep Arıkan Ahmet İnneci

https://doi.org/10.30927/ijpf.1377280

Abstract

Beyin göçü, vasıflı bireylerin gelişmekte olan ülkelerden gelişmiş ülkelere göçü anlamına gelmektedir. Vasıflı bireylerin bir ülkeden diğerine göçü, göç veren ülkede ekonomik büyüme üzerinde olumsuz etkiler doğurmakta; işgücü eksikliğine, vergi gelirlerinin azalmasına, yenilik yapma ve teknolojik gelişmelerde geride kalınmasına, gelir eşitsizliğine ve sosyal gerginliklerine neden olabilmektedir. Bu nedenle ülkeler tarafından bir endişe kaynağı olan beyin göçünün önlenmesi ve tersine beyin göçü ve beyin kazanımının teşviki ülkelerin önemli hedefleri arasındadır. Bu hedefler doğrultusunda kullanılan önemli araçlardan biri de vergi politikalarıdır. Bu çalışmanın temel amacı, ülkelerin beyin göçünü önleme ve tersine beyin göçü ile beyin kazanımını teşvik etmede kullandıkları vergi politika araçlarının incelenmesidir. Çalışmada 10 Avrupa ülkesinin beyin göçüne yönelik uygulamış olduğu gelir vergisi teşvikleri incelenmektedir. Sonuç kısmında uygulanan vergi politikalarına yönelik değerlendirmeler yapılmaktadır.

Keywords

Beyin Göçü Tersine Beyin Göçü Beyin Kazanımı Vergi Politikası Vergi İstisnası

References

  • Bana, L. (2016). “Brain Circulation, the Phenomenon and Challenges”. European Journal of Interdisciplinary Studies. 2 (1), 56-63. https://doi.org/10.26417/ejis.v4i1.p158-165.
  • Bassetto, J. & Ippedico, G. (2023). Can Tax Incentives Bring Brains Back? Returnees Tax Schemes and High-Skilled Migration in Italy. CESifo Working Papers, No: 10271. https://www.cesifo.org/en/publications/2023/working-paper/can-tax-incentives-bring-brains-back-returnees-tax-schemes-and-high. (Erişim: 23.05.2023).
  • Batalova, J., Fix, M. & Bachmeier, J. D. (2016). Untapped Talent: The Costs of Brain Waste among Highly Skilled Immigrants in the United States. Migration Policy Institude, New American Economy, and World Education Services. https://www.migrationpolicy.org/sites/ default/files/publications/BrainWaste-FULLREPORT-FINAL.pdf. (Erişim: 17.08.2023).
  • Bay, H. & İnneci, A. (2017). “Hollanda Vergi Sistemine Genel Bakış”. Vergi Dünyası Dergisi. 435, 30-38.
  • Bhagwati, J. (1972). “The United States in the Nixon Era: The End of Innocence”. Deadalus. 101 (4), 25-47.
  • Bhagwati, J. & Dallalfar, W. (1972). The Brain Drain and Income Taxation: A Proposal. Massachusetts Institute of Technology Department of Eonomics, Working Papers: 92. https://dspace.mit.edu/bitstream/handle/1721.1/63416/braindrainincome00bhag.pdf?sequence=1&origin=publication_detail. (Erişim: 06.06.2023).
  • Bhagwati, J. (1976). “Taxing the Brain Drain”. Challenge. 19 (3), 34-38.
  • Birleşmiş Milletler. “Migrant”. https://home-affairs.ec.europa.eu/networks/european-migration-network-emn/emn-asylum-and-migration-glossary/glossary/migrant_en. (20.08.2023).
  • Brauner, Y. (2010). “Brain Drain Taxation as Development Policy”. Saint Louis University Law Journal. 55, 221-268.
  • Cavallini, S., Soldi, R., Di Matteo, L., Utma, M. A. & Errico, B. (2018). Addressing Brain Drain: The Local and Regional Dimension. European Union Commission for Social Policy, Education, Employment, Research and Culture. https://op.europa.eu/en/publication-detail/-/publication/1133d712-e706-11e8-b690-01aa75ed71a1/language-en. (Erişim, 02.08.2023).
  • Cervantes, M. & Guellec, D. (2002). “The Brain Drain: Old Myths, New Realities”. OECD Observer. 230, 40-42.
  • Commander, S., Kangasniemi, M. & Winters L. A. (2004). “The Brain Drain: Curse or Boon? A Survey of the Literature”. İçinde Baldwin, R. R. & Winters L. A. (Eds.) Challenges to Globalization: Analyzing the Economics (235-278). Chicago: University of Chicago Press.
  • Değirmendereli, A. & Demir, A. (2022). “Hollanda Gelir Vergisindeki “Kutu Sistemi” ve “% 30 Kuralı” Uygulamaları”. Vergi Dünyası Dergisi. 486, 36-44.
  • Docquier, F. (2014). “The Brain Drain from Developing Countries”. IZA World of Labor. 1-10. https://doi.org/ doi: 10.15185/izawol.31.
  • Edizdoğan, N. & Çelikkaya, A. (2010). Vergilerin Ekonomik Analizi (1. Baskı). Bursa: Dora Yayınları.
  • Giannoccolo, P. (2009). “The Brain Drain. A Survey of The Literature”. Università degli Studi di Milano-Bicocca Department of Statistics Working Paper, No: 2006-03-02. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1374329. (Erişim, 06.07.2023).
  • Golovics, J. (2019). “Adressing the EU’s East-West Brain Drain”. New Perspectives. 27 (2), 63-86.
  • Hollanda Vergi ve Gümrük İdaresi. (2023). Can I apply for the 30% facility if I come to work in the Netherlands? https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/ content/coming-to-work-in-the-netherlands-30-percent-facility. (Erişim: 14.08.2023).
  • IOM. (2013). Göç Terimleri Sözlüğü, Perruchoud, R. & Redpath – Cross, J. (Eds.), No: 31. https://publications.iom.int/system/files/pdf/iml31_turkish_2ndedition.pdf. (Erişim, 02.08.2023).
  • KPMG. (2019). A More Attractive Tax Break for Workers Who Move to Italy. https://kdocs.kpmg.it/Marketing_Studio/090519_A_more_attractive_tax_break_for_workers_who_move_to_Italy.pdf. (17.08.2023).
  • KPMG. (2023a). Taxation of International Executives: Spain. https://assets.kpmg.com/content/ dam/kpmg/xx/pdf/2023/01/TIES-Spain.pdf. (Erişim: 18.08.2023).
  • KPMG. (2023b). Taxation of International Executives: Finland. https://assets.kpmg.com/ content/dam/kpmg/xx/pdf/2023/01/TIES-Finland.pdf. (Erişim: 18.08.2023).
  • KPMG. (2023c). Taxation of International Executives: Sweden. https://assets.kpmg.com/ content/dam/kpmg/xx/pdf/2023/01/TIES-Sweden.pdf. (Erişim: 18.08.2023).
  • KPMG. (2023d). Taxation of International Executives: France. https://assets.kpmg.com/ content/dam/kpmg/xx/pdf/2023/01/TIES-France.pdf. (Erişim: 18.08.2023).
  • OECD. (2022). The OECD Tax-Benefit Database For Poland. https://www.oecd.org/els/ soc/TaxBEN-Poland-latest.pdf. (Erişim: 14.08.2023).
  • Tountas, M. (2021, Ocak 19). Greece introduces 50% tax break for relocating professionals. ITR. https://www.internationaltaxreview.com/article/2a6a7jm8p1cth20cv1ukg/greece-introduces-50-tax-break-for-relocating-professionals. (Erişim: 15.08.2023).
  • Komorowska, K., Boniecka, I., Kotarski, F. & Mertin, B. (2023, Şubat 1). Relief for young people 2023. PwC. https://studio.pwc.pl/aktualnosci/preferencje-w-pit/eng/relief-for-young-people-2023. (Erişim: 17.08.2023).
  • Kristiaji, B. B. (2019). “Tax and Brain Drain: Justification, Policy Options and Prospect for Large Developing Economies”. Annals Belgrade Law Review. 67 (4), 17-67. https://doi.org/10.5937/AnaliPFB1904017B.
  • Kupfer, L., Hofman, K., Jarawan, R., McDermott, J. & Bridbord, K. (2004). “Strategies to Discourage Brain Drain”. Bulletin of the World Health Organization. 82 (8), 616-619.
  • MacÉinrí, P. & McGarry, O. (2017). Youth Mobility: Maximising Opportunities for Individuals, Labour Markets and Regions in Europe. European Union. https://ec.europa.eu/research/participants/documents/downloadPublic?documentIds=080166e5b524a3fb&appId=PPGMS. (Erişim: 17.08.2023).
  • Minneci, F. (2018). Academic Mobility within Europe: Evidence on the Mobility of Italian Academics to Lisbon and London. [Doctoral Thesis, Lisbon University]. https://repositorio.ul.pt/bitstream/10451/34079/1/ulsd731709_td_Fabiana_Minneci.pdf. (Erişim: 17.08.2023).
  • Moreno, A. B. & López, H. L. (2019). “Brain Drain Tax vs. Brain Gain Benefits: General Thoughts a Spanish Perspective”. Annals Belgrade Law Review. 67 (4), 5-16. https://doi.org/10.5937/AnaliPFB1904005B.
  • Mukhtarov, S., Dinçer, H., Baş, H. & Yüksek, S. (2022). “Policy Recommendations for Handling Brain Drains to Provide Sustainability in Emerging Economies”. Sustainability, 14 (23): 16244. https://doi.org/10.3390/su142316244.
  • Oldman, O. & Pomp. R. (1975). “The Brain Drain: A Tax Analysis of the Bhagwati Proposal”. World Development. 3 (10), 751-763.
  • Perrou, K. & Savvaidou, K. (2019). “Brain Drain: The Impact ob Taxation and Measures to Combat the Brain Drain”. Annals Belgrade Law Review. 67 (4), 238-248. https://doi.org/10.5937/AnaliPFB1904238P.
  • Pomp, R. & Oldman, O. (1979). “Tax Measures in Response to the Brain Drain”. Harvard International Law Journal. 20 (1), 1-60.
  • Ponte, A. D. & Duboille, N. (2021, Mart 18). France: Special expatriate tax regime – a breath of fiscal oxygen under control. ITR. https://www.internationaltaxreview.com/article/ 2a6a85hp03txpukc6xeyp/france-special-expatriate-tax-regime-a-breath-of-fiscal-oxygen-under-control. (Erişim: 16.08.2023).
  • Portes, A. (1976). “Determinants of the Brain Drain”. The International Migration Review. 10 (4), 489-508.
  • Sahay, A. (2013). “Reverse Brain Drain: New Strategies by Developed and Developing Countries”. İçinde Sahao, S. & Pattanaik, B. K. (Ed.), Global Diasporas and Development (183-201). New Delhi: Springer.
  • Stark, O. (2004). “Rethinking the Brain Drain”. World Development. 32 (1), 15-22. https://doi.org/10.1016/j.worlddev.2003.06.013.
  • Stocholm, T. & Frandsen, C. B. (2023, Mart 9). Article: 27 percent tax regime. BDO. https://www.bdo.dk/en-gb/insights/tax-and-vat/27-percent-tax-regime#:~:text= Denmark%20offers%20a%20special%20tax,for%20up%20to%2084%20months. (Erişim: 20.08.2023).
  • Timm, L. M., Giuliodori, M. & Muller, P. (2022). Tax Incentives for High Skilled Migrants: Evidence from a Preferential Tax Scheme in the Netherlands. IZA Institute of Labor Economics Discussion Paper Series, No: 15582. https://www.iza.org/publications/dp/15582/tax-incentives-for-high-skilled-migrants-evidence-from-a-preferential-tax-scheme-in-the-netherlands. (Erişim: 22.08.2023).
  • United Nations. (2020). International Migrant Stock 2020. https://www.un.org/development/ desa/pd/content/international-migrant-stock. (Erişim: 04.07.2023).
  • Wilson, J. D. (2008). “A Voluntary Brain-Drain Tax”. Journal of Public Economics. 92, 2385-2391. https://doi.org/10.1016/j.jpubeco.2008.02.005.
  • Wilson, J. D. (2011). “Brain-Drain Taxes for non-Benelovent Governments”. Journal of Development Economics. 95, 68-76. https://doi.org/10.1016/j.jdeveco.2010.08.009.
  • Wong, K. & Yip, C. K. (1999). “Education, Economic Growth, and Brain Drain”. Journal of Economic Dynamics and Control. 23 (1999), 699-726.
  • Yavan, S. (2022). “Bhagwati Tarafından Önerilen Beyin Göçü Vergisinin Uygulanabilirliğinin Analizi”. Sosyoekonomi. 30 (51), 511-536. https://doi.org/10.17233/sosyoekonomi. 2022.01.25.

An Evaluation on the Tax Policy Preferences of Selected European Countries Towards Brain Drain

Year 2023, Volume: 8 Issue: 2, 313 - 332, 30.12.2023

Zeynep Arıkan Ahmet İnneci

https://doi.org/10.30927/ijpf.1377280

Abstract

Brain drain refers to the migration of skilled individuals from developing countries to developed countries. The migration of skilled individuals from one country to another has negative effects on economic growth and it may cause labour shortages, reduced tax revenues, lagging behind in innovation and technological developments, income inequality and social tensions in the sending country. Therefore, prevention of brain drain, which is a source of concern for countries, and incentives for reverse brain drain and brain gain are among the important goals of countries. One of the important tools used in line with these objectives is tax policies. The main objective of this study is to analyse the tax policy instruments used by countries in preventing brain drain and encouraging reverse brain drain and brain gain. The study analyses the income tax incentives of 10 European countries towards brain drain. In the conclusion part, evaluations are made on the tax policies that are implemented.

Keywords

Brain Drain Reverse Brain Drain Brain Gain Tax Policy Tax Exemption

References

  • Bana, L. (2016). “Brain Circulation, the Phenomenon and Challenges”. European Journal of Interdisciplinary Studies. 2 (1), 56-63. https://doi.org/10.26417/ejis.v4i1.p158-165.
  • Bassetto, J. & Ippedico, G. (2023). Can Tax Incentives Bring Brains Back? Returnees Tax Schemes and High-Skilled Migration in Italy. CESifo Working Papers, No: 10271. https://www.cesifo.org/en/publications/2023/working-paper/can-tax-incentives-bring-brains-back-returnees-tax-schemes-and-high. (Erişim: 23.05.2023).
  • Batalova, J., Fix, M. & Bachmeier, J. D. (2016). Untapped Talent: The Costs of Brain Waste among Highly Skilled Immigrants in the United States. Migration Policy Institude, New American Economy, and World Education Services. https://www.migrationpolicy.org/sites/ default/files/publications/BrainWaste-FULLREPORT-FINAL.pdf. (Erişim: 17.08.2023).
  • Bay, H. & İnneci, A. (2017). “Hollanda Vergi Sistemine Genel Bakış”. Vergi Dünyası Dergisi. 435, 30-38.
  • Bhagwati, J. (1972). “The United States in the Nixon Era: The End of Innocence”. Deadalus. 101 (4), 25-47.
  • Bhagwati, J. & Dallalfar, W. (1972). The Brain Drain and Income Taxation: A Proposal. Massachusetts Institute of Technology Department of Eonomics, Working Papers: 92. https://dspace.mit.edu/bitstream/handle/1721.1/63416/braindrainincome00bhag.pdf?sequence=1&origin=publication_detail. (Erişim: 06.06.2023).
  • Bhagwati, J. (1976). “Taxing the Brain Drain”. Challenge. 19 (3), 34-38.
  • Birleşmiş Milletler. “Migrant”. https://home-affairs.ec.europa.eu/networks/european-migration-network-emn/emn-asylum-and-migration-glossary/glossary/migrant_en. (20.08.2023).
  • Brauner, Y. (2010). “Brain Drain Taxation as Development Policy”. Saint Louis University Law Journal. 55, 221-268.
  • Cavallini, S., Soldi, R., Di Matteo, L., Utma, M. A. & Errico, B. (2018). Addressing Brain Drain: The Local and Regional Dimension. European Union Commission for Social Policy, Education, Employment, Research and Culture. https://op.europa.eu/en/publication-detail/-/publication/1133d712-e706-11e8-b690-01aa75ed71a1/language-en. (Erişim, 02.08.2023).
  • Cervantes, M. & Guellec, D. (2002). “The Brain Drain: Old Myths, New Realities”. OECD Observer. 230, 40-42.
  • Commander, S., Kangasniemi, M. & Winters L. A. (2004). “The Brain Drain: Curse or Boon? A Survey of the Literature”. İçinde Baldwin, R. R. & Winters L. A. (Eds.) Challenges to Globalization: Analyzing the Economics (235-278). Chicago: University of Chicago Press.
  • Değirmendereli, A. & Demir, A. (2022). “Hollanda Gelir Vergisindeki “Kutu Sistemi” ve “% 30 Kuralı” Uygulamaları”. Vergi Dünyası Dergisi. 486, 36-44.
  • Docquier, F. (2014). “The Brain Drain from Developing Countries”. IZA World of Labor. 1-10. https://doi.org/ doi: 10.15185/izawol.31.
  • Edizdoğan, N. & Çelikkaya, A. (2010). Vergilerin Ekonomik Analizi (1. Baskı). Bursa: Dora Yayınları.
  • Giannoccolo, P. (2009). “The Brain Drain. A Survey of The Literature”. Università degli Studi di Milano-Bicocca Department of Statistics Working Paper, No: 2006-03-02. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1374329. (Erişim, 06.07.2023).
  • Golovics, J. (2019). “Adressing the EU’s East-West Brain Drain”. New Perspectives. 27 (2), 63-86.
  • Hollanda Vergi ve Gümrük İdaresi. (2023). Can I apply for the 30% facility if I come to work in the Netherlands? https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/ content/coming-to-work-in-the-netherlands-30-percent-facility. (Erişim: 14.08.2023).
  • IOM. (2013). Göç Terimleri Sözlüğü, Perruchoud, R. & Redpath – Cross, J. (Eds.), No: 31. https://publications.iom.int/system/files/pdf/iml31_turkish_2ndedition.pdf. (Erişim, 02.08.2023).
  • KPMG. (2019). A More Attractive Tax Break for Workers Who Move to Italy. https://kdocs.kpmg.it/Marketing_Studio/090519_A_more_attractive_tax_break_for_workers_who_move_to_Italy.pdf. (17.08.2023).
  • KPMG. (2023a). Taxation of International Executives: Spain. https://assets.kpmg.com/content/ dam/kpmg/xx/pdf/2023/01/TIES-Spain.pdf. (Erişim: 18.08.2023).
  • KPMG. (2023b). Taxation of International Executives: Finland. https://assets.kpmg.com/ content/dam/kpmg/xx/pdf/2023/01/TIES-Finland.pdf. (Erişim: 18.08.2023).
  • KPMG. (2023c). Taxation of International Executives: Sweden. https://assets.kpmg.com/ content/dam/kpmg/xx/pdf/2023/01/TIES-Sweden.pdf. (Erişim: 18.08.2023).
  • KPMG. (2023d). Taxation of International Executives: France. https://assets.kpmg.com/ content/dam/kpmg/xx/pdf/2023/01/TIES-France.pdf. (Erişim: 18.08.2023).
  • OECD. (2022). The OECD Tax-Benefit Database For Poland. https://www.oecd.org/els/ soc/TaxBEN-Poland-latest.pdf. (Erişim: 14.08.2023).
  • Tountas, M. (2021, Ocak 19). Greece introduces 50% tax break for relocating professionals. ITR. https://www.internationaltaxreview.com/article/2a6a7jm8p1cth20cv1ukg/greece-introduces-50-tax-break-for-relocating-professionals. (Erişim: 15.08.2023).
  • Komorowska, K., Boniecka, I., Kotarski, F. & Mertin, B. (2023, Şubat 1). Relief for young people 2023. PwC. https://studio.pwc.pl/aktualnosci/preferencje-w-pit/eng/relief-for-young-people-2023. (Erişim: 17.08.2023).
  • Kristiaji, B. B. (2019). “Tax and Brain Drain: Justification, Policy Options and Prospect for Large Developing Economies”. Annals Belgrade Law Review. 67 (4), 17-67. https://doi.org/10.5937/AnaliPFB1904017B.
  • Kupfer, L., Hofman, K., Jarawan, R., McDermott, J. & Bridbord, K. (2004). “Strategies to Discourage Brain Drain”. Bulletin of the World Health Organization. 82 (8), 616-619.
  • MacÉinrí, P. & McGarry, O. (2017). Youth Mobility: Maximising Opportunities for Individuals, Labour Markets and Regions in Europe. European Union. https://ec.europa.eu/research/participants/documents/downloadPublic?documentIds=080166e5b524a3fb&appId=PPGMS. (Erişim: 17.08.2023).
  • Minneci, F. (2018). Academic Mobility within Europe: Evidence on the Mobility of Italian Academics to Lisbon and London. [Doctoral Thesis, Lisbon University]. https://repositorio.ul.pt/bitstream/10451/34079/1/ulsd731709_td_Fabiana_Minneci.pdf. (Erişim: 17.08.2023).
  • Moreno, A. B. & López, H. L. (2019). “Brain Drain Tax vs. Brain Gain Benefits: General Thoughts a Spanish Perspective”. Annals Belgrade Law Review. 67 (4), 5-16. https://doi.org/10.5937/AnaliPFB1904005B.
  • Mukhtarov, S., Dinçer, H., Baş, H. & Yüksek, S. (2022). “Policy Recommendations for Handling Brain Drains to Provide Sustainability in Emerging Economies”. Sustainability, 14 (23): 16244. https://doi.org/10.3390/su142316244.
  • Oldman, O. & Pomp. R. (1975). “The Brain Drain: A Tax Analysis of the Bhagwati Proposal”. World Development. 3 (10), 751-763.
  • Perrou, K. & Savvaidou, K. (2019). “Brain Drain: The Impact ob Taxation and Measures to Combat the Brain Drain”. Annals Belgrade Law Review. 67 (4), 238-248. https://doi.org/10.5937/AnaliPFB1904238P.
  • Pomp, R. & Oldman, O. (1979). “Tax Measures in Response to the Brain Drain”. Harvard International Law Journal. 20 (1), 1-60.
  • Ponte, A. D. & Duboille, N. (2021, Mart 18). France: Special expatriate tax regime – a breath of fiscal oxygen under control. ITR. https://www.internationaltaxreview.com/article/ 2a6a85hp03txpukc6xeyp/france-special-expatriate-tax-regime-a-breath-of-fiscal-oxygen-under-control. (Erişim: 16.08.2023).
  • Portes, A. (1976). “Determinants of the Brain Drain”. The International Migration Review. 10 (4), 489-508.
  • Sahay, A. (2013). “Reverse Brain Drain: New Strategies by Developed and Developing Countries”. İçinde Sahao, S. & Pattanaik, B. K. (Ed.), Global Diasporas and Development (183-201). New Delhi: Springer.
  • Stark, O. (2004). “Rethinking the Brain Drain”. World Development. 32 (1), 15-22. https://doi.org/10.1016/j.worlddev.2003.06.013.
  • Stocholm, T. & Frandsen, C. B. (2023, Mart 9). Article: 27 percent tax regime. BDO. https://www.bdo.dk/en-gb/insights/tax-and-vat/27-percent-tax-regime#:~:text= Denmark%20offers%20a%20special%20tax,for%20up%20to%2084%20months. (Erişim: 20.08.2023).
  • Timm, L. M., Giuliodori, M. & Muller, P. (2022). Tax Incentives for High Skilled Migrants: Evidence from a Preferential Tax Scheme in the Netherlands. IZA Institute of Labor Economics Discussion Paper Series, No: 15582. https://www.iza.org/publications/dp/15582/tax-incentives-for-high-skilled-migrants-evidence-from-a-preferential-tax-scheme-in-the-netherlands. (Erişim: 22.08.2023).
  • United Nations. (2020). International Migrant Stock 2020. https://www.un.org/development/ desa/pd/content/international-migrant-stock. (Erişim: 04.07.2023).
  • Wilson, J. D. (2008). “A Voluntary Brain-Drain Tax”. Journal of Public Economics. 92, 2385-2391. https://doi.org/10.1016/j.jpubeco.2008.02.005.
  • Wilson, J. D. (2011). “Brain-Drain Taxes for non-Benelovent Governments”. Journal of Development Economics. 95, 68-76. https://doi.org/10.1016/j.jdeveco.2010.08.009.
  • Wong, K. & Yip, C. K. (1999). “Education, Economic Growth, and Brain Drain”. Journal of Economic Dynamics and Control. 23 (1999), 699-726.
  • Yavan, S. (2022). “Bhagwati Tarafından Önerilen Beyin Göçü Vergisinin Uygulanabilirliğinin Analizi”. Sosyoekonomi. 30 (51), 511-536. https://doi.org/10.17233/sosyoekonomi. 2022.01.25.
There are 47 citations in total.

Details

Primary Language Turkish
Subjects Financial Law
Journal Section Research Article
Authors

Zeynep Arıkan 0000-0001-6710-171X

Ahmet İnneci 0000-0003-1229-7182

Publication Date December 30, 2023
Submission Date October 17, 2023
Acceptance Date November 27, 2023
Published in Issue Year 2023 Volume: 8 Issue: 2

Cite

APA Arıkan, Z., & İnneci, A. (2023). Seçilmiş Avrupa Ülkelerinin Beyin Göçüne Yönelik Vergi Politikası Tercihleri Üzerine Bir Değerlendirme. International Journal of Public Finance, 8(2), 313-332. https://doi.org/10.30927/ijpf.1377280
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