Social Insecurity: The Case for Totalization with India

Abstract

Under current U.S.-India policy, expatriate workers pay into both countries’ social security systems, but are ineligible for benefits from the system in their nation of employment. This dual taxation leads to economic inefficiency and harms both Indian and American citizens working overseas. This short commentary argues that concluding a social security totalization agreement between the United States and India would benefit both countries' businesses, workers, and economies.

Keywords: social security, totalization, totalisation, dual taxation, dual taxation avoidance agreement, double taxation, taxation, India, foreign policy, legislation, international relations, immigration, temporary workers