Using tax policy to address brain drain and depopulation: The case of Croatia
As the end of the Twenty-Tens approaches, there is a growing public consensus in Croatia that the key challenge facing the country is of demographic nature. Put simply, the accession to the European Union (EU) in July 2013 only exacerbated the negative trends regarding the emigration of mostly young...
Saved in:
| Main Author: | |
|---|---|
| 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/0003-2565/2019/0003-25651904116G.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850219681450819584 |
|---|---|
| author | Gadžo Stjepan |
| author_facet | Gadžo Stjepan |
| author_sort | Gadžo Stjepan |
| collection | DOAJ |
| description | As the end of the Twenty-Tens approaches, there is a growing public consensus in Croatia that the key challenge facing the country is of demographic nature. Put simply, the accession to the European Union (EU) in July 2013 only exacerbated the negative trends regarding the emigration of mostly young and high-skilled workers to other, more developed countries. However, policymakers have hitherto failed to offer a comprehensive set of countermeasures, with tax policy being no exception. Accordingly, it is the aim of this paper to explore possible tax measures the Croatian legislator may employ in tackling the brain drain phenomenon, with special emphasis on highly skilled workers. More specifically, starting from the assumption that policymakers want to assume a more proactive role in addressing brain drain, the main contribution of the paper is in drawing the contours of a coherent tax-related response to this issue. |
| format | Article |
| id | doaj-art-79446067463d4ffebf625651460725c3 |
| institution | OA Journals |
| issn | 0003-2565 2406-2693 |
| language | English |
| publishDate | 2019-01-01 |
| publisher | University of Belgrade, Faculty of Law, Belgrade, Serbia |
| record_format | Article |
| series | Anali Pravnog Fakulteta u Beogradu |
| spelling | doaj-art-79446067463d4ffebf625651460725c32025-08-20T02:07:19ZengUniversity of Belgrade, Faculty of Law, Belgrade, SerbiaAnali Pravnog Fakulteta u Beogradu0003-25652406-26932019-01-0167411614610.5937/AnaliPFB1904116G0003-25651904116GUsing tax policy to address brain drain and depopulation: The case of CroatiaGadžo Stjepan0University of Rijeka, Faculty of Law, CroatiaAs the end of the Twenty-Tens approaches, there is a growing public consensus in Croatia that the key challenge facing the country is of demographic nature. Put simply, the accession to the European Union (EU) in July 2013 only exacerbated the negative trends regarding the emigration of mostly young and high-skilled workers to other, more developed countries. However, policymakers have hitherto failed to offer a comprehensive set of countermeasures, with tax policy being no exception. Accordingly, it is the aim of this paper to explore possible tax measures the Croatian legislator may employ in tackling the brain drain phenomenon, with special emphasis on highly skilled workers. More specifically, starting from the assumption that policymakers want to assume a more proactive role in addressing brain drain, the main contribution of the paper is in drawing the contours of a coherent tax-related response to this issue.https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2019/0003-25651904116G.pdfbrain draintax policypersonal income taxpreferential tax regimesexit taxation |
| spellingShingle | Gadžo Stjepan Using tax policy to address brain drain and depopulation: The case of Croatia Anali Pravnog Fakulteta u Beogradu brain drain tax policy personal income tax preferential tax regimes exit taxation |
| title | Using tax policy to address brain drain and depopulation: The case of Croatia |
| title_full | Using tax policy to address brain drain and depopulation: The case of Croatia |
| title_fullStr | Using tax policy to address brain drain and depopulation: The case of Croatia |
| title_full_unstemmed | Using tax policy to address brain drain and depopulation: The case of Croatia |
| title_short | Using tax policy to address brain drain and depopulation: The case of Croatia |
| title_sort | using tax policy to address brain drain and depopulation the case of croatia |
| topic | brain drain tax policy personal income tax preferential tax regimes exit taxation |
| url | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2019/0003-25651904116G.pdf |
| work_keys_str_mv | AT gadzostjepan usingtaxpolicytoaddressbraindrainanddepopulationthecaseofcroatia |