Taxation as a Means of Migration Control : the Case of Hungary PDF Download

Author: L. Leboeuf
Publisher:
ISBN:
Category :
Languages : en
Pages :

View

Book Description
On 20 June 2018, the Hungarian parliament passed a law imposing a "special immigration tax" of 25% on the financial support provided to Hungarian organizations engaged in so-called "immigration support activities". This article seeks to complement Daniel Deák's analysis of this law while adopting a broader perspective. It shows that different types of interactions can arise between taxation and migration policies. Migration leads to tax consequences and, at the same time, taxation can influence migration. Although taxation can be a policy instrument to achieve regulatory objectives, the use of taxation to regulate migration is questionable and may lead to violations of human rights.

Author: Alice Pirlot
Publisher:
ISBN:
Category :
Languages : en
Pages : 7

View

Book Description
This article shows that different types of interactions can arise between taxation and migration policies. Migration leads to tax consequences and, at the same time, taxation can influence migration. An analysis of Hungary's special immigration tax seems to suggest that it is the latest example of a broader policy shift to control migration. Taxation is being used as a means to deal with the aftermath of the so-called 'European migration crisis' of 2015, during which EU Member States struggled to provide a coordinated and efficient response to a sharp increase in the arrival of asylum seekers. Although taxation can be a policy instrument to achieve regulatory objectives, the use of taxation to regulate migration is questionable and may lead to violations of human rights.

Author: Reuven S. Avi-Yonah
Publisher: Kluwer Law International B.V.
ISBN: 9041161449
Category : Law
Languages : en
Pages : 242

View

Book Description
Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that meet the basic requirements of efficiency and equity. Moreover, the ascent of the so-called emerging economies coupled with the stagnation of the richest economies of the world implies reform of the current competition-based international tax regime and the adoption of a more cooperative paradigm. This important and timely book, for the first time in such depth, explores such aspects of the problem as the following: - migration for tax reasons, especially corporate "inversions" (change in corporate residence for tax purposes); - tax consequences related to individuals who receive free or subsidized education in one country and profit from it in another; - taxing cross-border retirement income; and - migration-related aspects of tax preferential treatment of the elderly. With particular emphasis on the effects and opportunities created by the changing international tax regime - and with attention to the role of tax treaties and recent court cases - chapters by well known tax experts present evidence on the consequences of migration in all its facets and simulate the effects of several recently enacted and proposed changes in tax law in European countries, the United States, and other jurisdictions. The grounded propositions and recommendations offered in this deeply informed book will allow policymakers to draft tax-residence rules that minimize distortion and promote fairness. The book will also be of interest to tax law practitioners and other tax specialists, migration experts, and academics investigating one of the crucial political issues of our time.

Author: Steven Levitsky
Publisher: Crown
ISBN: 1524762946
Category : Political Science
Languages : en
Pages : 321

View

Book Description
NEW YORK TIMES BESTSELLER • “Comprehensive, enlightening, and terrifyingly timely.”—The New York Times Book Review (Editors' Choice) WINNER OF THE GOLDSMITH BOOK PRIZE • SHORTLISTED FOR THE LIONEL GELBER PRIZE • NAMED ONE OF THE BEST BOOKS OF THE YEAR BY The Washington Post • Time • Foreign Affairs • WBUR • Paste Donald Trump’s presidency has raised a question that many of us never thought we’d be asking: Is our democracy in danger? Harvard professors Steven Levitsky and Daniel Ziblatt have spent more than twenty years studying the breakdown of democracies in Europe and Latin America, and they believe the answer is yes. Democracy no longer ends with a bang—in a revolution or military coup—but with a whimper: the slow, steady weakening of critical institutions, such as the judiciary and the press, and the gradual erosion of long-standing political norms. The good news is that there are several exit ramps on the road to authoritarianism. The bad news is that, by electing Trump, we have already passed the first one. Drawing on decades of research and a wide range of historical and global examples, from 1930s Europe to contemporary Hungary, Turkey, and Venezuela, to the American South during Jim Crow, Levitsky and Ziblatt show how democracies die—and how ours can be saved. Praise for How Democracies Die “What we desperately need is a sober, dispassionate look at the current state of affairs. Steven Levitsky and Daniel Ziblatt, two of the most respected scholars in the field of democracy studies, offer just that.”—The Washington Post “Where Levitsky and Ziblatt make their mark is in weaving together political science and historical analysis of both domestic and international democratic crises; in doing so, they expand the conversation beyond Trump and before him, to other countries and to the deep structure of American democracy and politics.”—Ezra Klein, Vox “If you only read one book for the rest of the year, read How Democracies Die. . . .This is not a book for just Democrats or Republicans. It is a book for all Americans. It is nonpartisan. It is fact based. It is deeply rooted in history. . . . The best commentary on our politics, no contest.”—Michael Morrell, former Acting Director of the Central Intelligence Agency (via Twitter) “A smart and deeply informed book about the ways in which democracy is being undermined in dozens of countries around the world, and in ways that are perfectly legal.”—Fareed Zakaria, CNN

Author:
Publisher:
ISBN: 9781513589060
Category :
Languages : en
Pages :

View

Book Description

Author: B lint Magyar
Publisher: Central European University Press
ISBN: 6155513546
Category : Political Science
Languages : en
Pages : 337

View

Book Description
Having won a two-third majority in Parliament at the 2010 elections, the Hungarian political party Fidesz removed many of the institutional obstacles of exerting power. Just like the party, the state itself was placed under the control of a single individual, who since then has applied the techniques used within his party to enforce submission and obedience onto society as a whole. In a new approach the author characterizes the system as the ?organized over-world?, the ?state employing mafia methods? and the ?adopted political family', applying these categories not as metaphors but elements of a coherent conceptual framework. The actions of the post-communist mafia state model are closely aligned with the interests of power and wealth concentrated in the hands of a small group of insiders. While the traditional mafia channeled wealth and economic players into its spheres of influence by means of direct coercion, the mafia state does the same by means of parliamentary legislation, legal prosecution, tax authority, police forces and secret service. The innovative conceptual framework of the book is important and timely not only for Hungary, but also for other post-communist countries subjected to autocratic rules. ÿ

Author: Birgit Glorius
Publisher: Springer Nature
ISBN: 3030256669
Category : Social Science
Languages : en
Pages : 268

View

Book Description
This open access book describes how the numerous arrivals of asylum seekers since 2015 shaped reception and integration processes in Europe. It addresses the structuration of asylum and reception systems, and spaces and places of reception on European, national, regional and local level. It also analyses perceptions and discourses on asylum and refugees, their evolvement and the consequences for policy development. Furthermore, it examines practices and policy developments in the field of refugee reception and integration. The volume shows and explains a variety of refugee reception and integration strategies and practices as specific outcome of multilevel governance processes in Europe. By addressing and contextualizing those multiple experiences of asylum seeker reception, the book is a valuable contribution to the literature on migration and integration, societal development and political culture in Europe.

Author: [Anonymus AC08741538]
Publisher:
ISBN: 9789279187353
Category :
Languages : en
Pages : 44

View

Book Description
"The global economic and financial crisis has created important needs for fiscal consolidation. This document analyses potential instruments to raise additional tax revenues from the financial sector. The first section reviews the current policy objectives related to the taxation of the financial sector. The second section sheds some light on the current tax treatment of the financial sector. The third section discusses potential tax instruments to reach the goals. The fourth and fifth section respectively assess the advantages and drawbacks of a Financial Transaction Tax and a Financial Activities Tax."--Editor.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355

View

Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Author: Ryszard Ignacy Cholewinski
Publisher: Council of Europe
ISBN: 9789287158796
Category : Political Science
Languages : en
Pages : 88

View

Book Description
This publication examines the minimum level of social rights which illegal migrants are entitled to in Council of Europe countries, as well as obstacles to access. This is done in the light of the Council of Europe's concern to promote human rights, maintain social cohesion and prevent racism and xenophobia, in counterbalance to the more restrictive approach to illegal migration adopted by the EU. Topics covered are rights in relation to housing, education, social security, health, social and welfare services, fair employment conditions and residence rights.