Bring Them Home - The Case for Tax Concessions for Returning Australians

Revenue Law Journal, Vol. 16, pp. 1-24, 2006

U of Melbourne Legal Studies Research Paper No. 280

25 Pages Posted: 15 Nov 2007

See all articles by Sunita Jogarajan

Sunita Jogarajan

University of Melbourne - Law School

Abstract

Globalisation and advances in technology have created an internationally mobile labour market, particularly for skilled workers. In Australia the number of Australians going overseas permanently or for extended periods of time is continuously increasing and is currently at record levels. This creates a number of problems for the domestic economy in the short-term and inhibits growth and development in the long-term. An effective and timely response is required. Returning residents bring with them a number of benefits which cannot be realised through migration or even retention and accordingly, this article argues for the introduction of a tax concession for returning residents as a means of enticing them to return.

Keywords: tax, concessions, returning resident, Australia, incentive

JEL Classification: K34, K31

Suggested Citation

Jogarajan, Sunita, Bring Them Home - The Case for Tax Concessions for Returning Australians. ; U of Melbourne Legal Studies Research Paper No. 280. Available at SSRN: https://ssrn.com/abstract=1030092

Sunita Jogarajan (Contact Author)

University of Melbourne - Law School ( email )

University Square
185 Pelham Street, Carlton
Victoria, Victoria 3010
Australia

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