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Taxing migrants more fairly in an era of globalization

In: Taxation, Citizenship and Democracy in the 21st Century

Author

Listed:
  • Tamir Shanan
  • Doron Narotzki

Abstract

This chapter focuses on the necessary relations that should exist between individuals and their nations/communities in general and between the taxpayers and the country of origination (i.e., the home country) and reexamines the special weight that was given to the country of destination (i.e., the host country) in an era of increasing mobility of human capital, and with a wide variety of cross-border migration patterns, including: “traditional migrants,” in which people leave their home countries in order to establish new homes and new lives; “persecuted migrants,” who were forced to leave their home countries and live abroad (in a certain country or to keep on moving from one country to another), but throughout that period are unable to return to their home countries; “temporary migrants,” who are individuals who leave their home countries for a certain period of time for a specific motivation, and during their stay outside their home country, they consider their stay at the host country as transitory and do not fully integrate in the communities there as they plan to leave, and some even to return back to their home countries.

Suggested Citation

  • Tamir Shanan & Doron Narotzki, 2024. "Taxing migrants more fairly in an era of globalization," Chapters, in: Yvette Lind & Reuven Avi-Yonah (ed.), Taxation, Citizenship and Democracy in the 21st Century, chapter 3, pages 34-52, Edward Elgar Publishing.
  • Handle: RePEc:elg:eechap:23157_3
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    File URL: https://www.elgaronline.com/doi/10.4337/9781035329137.00007
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