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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