scholarly journals Taxation and Migration: Evidence and Policy Implications

2020 ◽  
Vol 34 (2) ◽  
pp. 119-142 ◽  
Author(s):  
Henrik Kleven ◽  
Camille Landais ◽  
Mathilde Muñoz ◽  
Stefanie Stantcheva
Keyword(s):  
Tax Policy ◽  
Policy Design ◽  
Structural Parameters ◽  
Policy Coordination ◽  
Geographic Mobility ◽  
Policy Implications ◽  
Empirical Literature ◽  
Quasi Experimental ◽  
And Migration ◽  
Specific Human Capital

In this article, we review a growing empirical literature on the effects of personal taxation on the geographic mobility of people and discuss its policy implications. We start by laying out the empirical challenges that prevented progress in this area and then discuss how recent work has made use of new data sources and quasi-experimental approaches to credibly estimate migration responses. This body of work has shown that certain segments of the labor market, especially high-income workers and professions with little location-specific human capital, may be quite responsive to taxes in their location decisions. When considering the implications for tax policy design, we distinguish between uncoordinated and coordinated tax policy. We highlight the importance of recognizing that mobility elasticities are not exogenous, structural parameters. They can vary greatly depending on the population being analyzed, the size of the tax jurisdiction, the extent of tax policy coordination, and a range of non-tax policies. While migration responses add to the efficiency costs of redistributing income, we caution against overusing the recent evidence of (sizeable) mobility responses to taxes as an argument for less redistribution in a globalized world.

High-Skilled Immigration and Innovation

2018 ◽  
Author(s):  
Alessandra Venturini ◽  
Sona Kalantaryan ◽  
Claudio Fassio
Keyword(s):  
Ethnic Diversity ◽  
Labour Force ◽  
Policy Implications ◽  
Empirical Literature ◽  
Specific Level ◽  
Country Level ◽  
Skilled Immigration ◽  
And Migration ◽  
Definition Of ◽  
The Impact

This chapter provides an extensive review of the existing empirical literature that analyses the impact of (mostly high-skilled) migration on the innovative performances of firms, regions, and countries. The authors discuss the different features of the immigrant labour force, such as education, occupation, age, and internal ethnic diversity, that play a role in the contribution of immigrants to innovation. By categorizing the existing studies on the basis of the definition of innovation and migration that they adopt, as well as on the specific level of analysis chosen (at the firm, regional, or country level), the chapter also engages in an in-depth discussion about the policy implications that can be drawn from the existing evidence. Finally, the chapter outlines some suggestions about the implementation of appropriate immigration policies, able to truly foster innovation in European countries.

scholarly journals The additionality of R&D tax policy: Quasi-experimental evidence

Technovation ◽  
2021 ◽  
Vol 107 ◽  
pp. 102293
Author(s):  
Jared Holt ◽  
Ahmed Skali ◽  
Russell Thomson
Keyword(s):  
Experimental Evidence ◽  
Tax Policy ◽  
Quasi Experimental

Main Tax Policy Matters for Establishing Chile as a Regional Operative Investment Hub

2021 ◽  
Vol 22 (3) ◽  
Author(s):  
Hugo Hurtado ◽  
Jaime Del Valle
Keyword(s):  
Foreign Investment ◽  
Tax Policy ◽  
Policy Design ◽  
Oecd Countries ◽  
Policy Instrument ◽  
Holistic View ◽  
Regional Approach ◽  
Key Policy ◽  
Past Experiences ◽  
International Tax Policy

Unlike other OECD countries, Chile has not yet established a uniform tax policy toward foreign investment. Moreover, Chile had past experiences of unsuccessful legislation on specific exempted investment vehicles created with the purpose of establishing the country as a hub or platform for foreign investment. An effective international tax policy design requires taking a holistic view of the challenges and their corresponding solutions. As a country’s tax regime is a key policy instrument that may negatively or positively influence investment, Chilean tax policy is being oriented in this regard. This Article reviews the progress of those projects and current legislation, compares other OECD countries’ experiences in this matter, analyzing the main facts or elements to consider upon deciding the relevant tax policy, and finally proposes a tax regime that could make Chile more competitive when attracting foreign operative investment, focused on a more regional approach. Accordingly, this Article also intends to serve as guide or help to be considered by regulators on the hard road of designing tax standards. 

National Informatization Policy in Korea: A Historical Reflection and Policy Implications

2021 ◽  
Vol 36 (1) ◽  
pp. 27-43
Author(s):  
Lee Changhee
Keyword(s):  
Policy Implementation ◽  
Success Factors ◽  
Policy Design ◽  
Policy Instruments ◽  
Implementation Process ◽  
Policy Implications ◽  
Digital Revolution ◽  
The Past ◽  
Historical Reflection ◽  
Five Phases

This study examines, from a historical and macro perspective, the national informatization strategy that Korea has pursued over the past 40 years which laid the foundation for the rise of Korea as one of the leading countries in the digital revolution today. In particular, the informatization process is divided into five phases from the 1980s to the present, and analyzed in three aspects ? main policies and plans, policy implementation system and structure, and major laws. And based on the previous research results, the success factors of informatization in Korea are discussed in terms of policy actors and institutions, policy implementation process, and policy environment. After examining the limitations of Korea’s informatization policy, policy implications for developing countries are drawn in terms of policy process, policy design, and policy instruments.

“It just goes against the grain.” Public understandings of genetically modified (GM) food in the UK

2002 ◽  
Vol 11 (3) ◽  
pp. 273-291 ◽  
Author(s):  
Alison Shaw
Keyword(s):  
Genetic Modification ◽  
Genetically Modified ◽  
Public Attitudes ◽  
Policy Implications ◽  
Public Understanding ◽  
Empirical Literature ◽  
Gm Food ◽  
Scientific Innovation ◽  
Understanding Of Science ◽  
The Uk

This paper reports on one aspect of qualitative research on public understandings of food risks, focusing on lay understandings of genetically modified (GM) food in a UK context. A range of theoretical, conceptual, and empirical literature on food, risk, and the public understanding of science are reviewed. The fieldwork methods are outlined and empirical data from a range of lay groups are presented. Major themes include: varying “technical” knowledge of science, the relationship between knowledge and acceptance of genetic modification, the uncertainty of scientific knowledge, genetic modification as inappropriate scientific intervention in “nature,” the acceptability of animal and human applications of genetic modification, the appropriate boundaries of scientific innovation, the necessity for GM foods, the uncertainty of risks in GM food, fatalism about avoiding risks, and trust in “experts” to manage potential risks in GM food. Key discussion points relating to a sociological understanding of public attitudes to GM food are raised and some policy implications are highlighted.

scholarly journals Migration, acculturation, and the maintenance of between-group cultural variation

2017 ◽  
Author(s):  
Alex Mesoudi
Keyword(s):  
Social Learning ◽  
Cultural Values ◽  
Cultural Evolution ◽  
Population Level ◽  
Empirical Literature ◽  
Cultural Variation ◽  
Individual Level ◽  
And Migration ◽  
The Individual ◽  
Social Learning Processes

AbstractHow do migration and acculturation (i.e. psychological or behavioral change resulting from migration) affect within- and between-group cultural variation? Here I answer this question by drawing analogies between genetic and cultural evolution. Population genetic models show that migration rapidly breaks down between-group genetic structure. In cultural evolution, however, migrants or their descendants can acculturate to local behaviors via social learning processes such as conformity, potentially preventing migration from eliminating between-group cultural variation. An analysis of the empirical literature on migration suggests that acculturation is common, with second and subsequent migrant generations shifting, sometimes substantially, towards the cultural values of the adopted society. Yet there is little understanding of the individual-level dynamics that underlie these population-level shifts. To explore this formally, I present models quantifying the effect of migration and acculturation on between-group cultural variation, for both neutral and costly cooperative traits. In the models, between-group cultural variation, measured using F statistics, is eliminated by migration and maintained by conformist acculturation. The extent of acculturation is determined by the strength of conformist bias and the number of demonstrators from whom individuals learn. Acculturation is countered by assortation, the tendency for individuals to preferentially interact with culturally-similar others. Unlike neutral traits, cooperative traits can additionally be maintained by payoff-biased social learning, but only in the presence of strong sanctioning institutions. Overall, the models show that surprisingly little conformist acculturation is required to maintain realistic amounts of between-group cultural diversity. While these models provide insight into the potential dynamics of acculturation and migration in cultural evolution, they also highlight the need for more empirical research into the individual-level learning biases that underlie migrant acculturation.

scholarly journals Worker Choices About Payouts in Public Pensions

2017 ◽  
Author(s):  
Robert L. Clark ◽  
Janet Raye Cowell
Keyword(s):  
Local Governments ◽  
Pension Plans ◽  
Policy Implications ◽  
Empirical Literature ◽  
Defined Benefit ◽  
Retirement Plans ◽  
The Public ◽  
State And Local ◽  
State Employees ◽  
State Pension

This chapter reviews available data on the annuity choices offered to retirees who participate in defined benefit (DB) plans. DB plans are most commonly offered by state and local governments to their employees, and information on annuity options is readily available. The authors examine all state pension plans that cover general state employees and teachers, and develop a table showing the similarities and differences across these approximately eighty separate state retirement plans. The authors determine the proportion of retirees selecting each of the annuity options. Where possible, annuity options in the public sector are compared to those offered by private sector employers. The chapter also reviews the empirical literature on who chooses the various annuity options offered in DB plans. Finally, the authors consider the policy implications of plan design and how this affects the types of annuities offered to retirees.

Coastal Poverty, Resource-Dependent Livelihood, Climate Change, and Adaptation

2017 ◽  
pp. 797-812
Author(s):  
Jyotish Prakash Basu
Keyword(s):  
Climate Change ◽  
Food Security ◽  
Policy Implications ◽  
Fuel Wood ◽  
Self Help ◽  
Fishing Resources ◽  
And Migration ◽  
Self Help Groups ◽  
Livestock Rearing ◽  
Adaptation Options

Millions of people in Sunderbans generate their livelihood and sustenance through fishing, honey collection, fuel wood and timber. The paper attempts to examine the issues of coastal poverty, food security as well as livelihood insecurity and the adaptation options that help to the resilience of climate change. The paper is based on field survey conducted in the villages of Sunderans in 2011. The study revealed that fishing and crab collection, honey collection are the important sources of livelihood. The fishing resources have been declining which leads to the insecurity of livelihoods of the fishing communities. The study has identified the key adaptations like dependency of money lenders, fishing and crab collection, formation of Self Help Groups, livestock rearing and migration. This paper has important policy implications for poverty, livelihood vulnerability and migration.

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