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55 St. Louis U. L.J. 221 (2010-2011)
Brain Draft Taxation as Development Policy

handle is hein.journals/stlulj55 and id is 231 raw text is: BRAIN DRAIN TAXATION AS DEVELOPMENT POLICY YARIV BRAUNER* ABSTRACT This article examines the potential use of taxation to generate development funds in connection with the immigration of skilled immigrants from developing to developed countries, known as the brain drain, if designed according to the principles of the new development agenda. It explains that a tax on the brain drain that has been discussed for several decades, yet considered impossible to administer, may be administratively and legally implementable within the framework of the current international tax regime. It argues that designing such a tax according to the principles of the new development agenda, tying together the collection and use of the revenue functions, is essential for the tax to be justifiable and effective. The article proceeds to set the parameters for its design. * Professor of Law, University of Florida Levin College of Law. I thank Sarah Zuckerman Collins and Meytal Albo for their assistance, and the participants in the Saint Louis University Law Journal's Sanford E Sarasohn Memorial Conference on Critical Issues in International & Comparative Taxation, in the Washburn University School of Law's tax workshop, and a University of Florida Levin College of Law faculty workshop for their useful comments. All mistakes or inaccuracies are mine. 221

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