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42 N.Y.U. J. Int'l L. & Pol. 1181 (2009-2010)
Why Remittances to Poor Countries Should Not Be Taxed

handle is hein.journals/nyuilp42 and id is 1191 raw text is: WHY REMITTANCES TO POOR COUNTRIES SHOULD NOT BE TAXED CHRISTIAN BARRY AND GERHARD OVERLAND* I. THE POTENTIAL OF REMITTANCES ................ 1182 A. Direct Benefits ................................ 1183 B. Indirect Benefits .............................. 1184 C. Advantages Over Other Kinds of Assistance ..... 1185 II. RIGHTS TO TAX................................... 1187 A. What is taxable? ............................. 1188 B. Taxing Remittances ........................... 1189 III. RESPONSIBILITIES TO ADDRESS POVERTY ........... 1190 A. Assistance Failures ............................ 1191 B. Contribution ................................. 1194 C. Benefiting from Injustice ...................... 1198 IV. OBJECTIONS ....................................... 1199 V. THE SCOPE OF THE TAX BENEFITS ................ 1203 VI. CONCLUDING REMARIS ............................ 1206 Remittances are private financial transfers from migrant workers back to their countries of origin. These are typically intra-household transfers from members of a family who have emigrated to those who have remained behind. The scale of such transfers throughout the world is very large, reaching $338 billion U.S. in 20081-several times the size of overseas development assistance (ODA) and larger even than foreign direct investment (FDI). The data on migration and remittances is too poor to warrant very firm conclusions about * Christian Barry, Deputy Director Center for Applied Philosophy and Public Ethics (CAPPE), and Senior Lecturer, School of Philosophy, Re- search School of the Social Sciences, Australian National University. Ger- hard Overland, Senior Research Fellow, Center for Applied Philosophy and Public Ethics (CAPPE), Charles Sturt University and Project Leader, Centre for the Study of Mind in Nature (CSMN), University of Oslo. We are grateful for very helpful critical comments that we have received on an earlier ver- sion of this article from the editors of the New York University Journal of International Law and Politics, Lily Batchelder, Kevin Davis, Devesh Kapur, Thomas Pogge, LeifWenar and Eric Zolt. We also thank Alejandra Mancilla for her excellent research assistance. 1. DILIP RATHA ET AL., WORLD BANK, MIGRATION AND REMIrANCE TRENDS 2009, at 1 (2009). 1181 Imaged with Permission of N.Y.U. Journal of International Law and Politics

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