Brain drain tax vs. brain gain benefits: General thoughts from a Spanish perspective

One might expect that tax benefits introduced by certain developed countries to attract foreign high-skilled workers would run contrary to taxes aimed at the alleviation or deterrence of so-called brain drain. This article shows, however, that this is not necessarily the case: brain gain benefits mi...

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Bibliographic Details
Main Authors: Báez Moreno Andrés, López Hugo López
Format: Article
Language:English
Published: University of Belgrade, Faculty of Law, Belgrade, Serbia 2019-01-01
Series:Anali Pravnog Fakulteta u Beogradu
Subjects:
Online Access:https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2019/0003-25651904005B.pdf
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