Sunday 25 June 2023

Open Access Journal article on the duties of migrants to their past countries and the implications for taxation

 I'm very pleased that my paper: Duties in an International World: The Importance of Past Residence and Citizenship

Has been published in the open access journal Problema

This clarified my view, hopefully explaining and justifying my approach to the topic of international taxation that I had presented in earlier work. 

Essentially the idea is that people who leave a country and make a life elsewhere still owe something back to their earlier states. Their subsequent states of residence should honour this by sharing revenue as determined by a fair international formula. An exception arises for refugees who have been forced to flee.  

After publishing this article I attended a talk by Wolfgang Schön which made me think I have not covered this topic enough and should have said more about the duty of reciprocity, which is probably doing some work here. 

Anyway, I hope that some people find this paper interesting and useful and I look forward to reading reactions and responses to it. 

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