An Evaluation on the Tax Policy Preferences of Selected European Countries Towards Brain Drain

Abstract

Brain drain refers to the migration of skilled individuals from developing countries to developed countries. The migration of skilled individuals from one country to another has negative effects on economic growth and it may cause labour shortages, reduced tax revenues, lagging behind in innovation and technological developments, income inequality and social tensions in the sending country. Therefore, prevention of brain drain, which is a source of concern for countries, and incentives for reverse brain drain and brain gain are among the important goals of countries. One of the important tools used in line with these objectives is tax policies. The main objective of this study is to analyse the tax policy instruments used by countries in preventing brain drain and encouraging reverse brain drain and brain gain. The study analyses the income tax incentives of 10 European countries towards brain drain. In the conclusion part, evaluations are made on the tax policies that are implemented.

Keywords

• Brain Drain
• Reverse Brain Drain
• Brain Gain
• Tax Policy
• Tax Exemption

Seçilmiş Avrupa Ülkelerinin Beyin Göçüne Yönelik Vergi Politikası Tercihleri Üzerine Bir Değerlendirme

Abstract

Beyin göçü, vasıflı bireylerin gelişmekte olan ülkelerden gelişmiş ülkelere göçü anlamına gelmektedir. Vasıflı bireylerin bir ülkeden diğerine göçü, göç veren ülkede ekonomik büyüme üzerinde olumsuz etkiler doğurmakta; işgücü eksikliğine, vergi gelirlerinin azalmasına, yenilik yapma ve teknolojik gelişmelerde geride kalınmasına, gelir eşitsizliğine ve sosyal gerginliklerine neden olabilmektedir. Bu nedenle ülkeler tarafından bir endişe kaynağı olan beyin göçünün önlenmesi ve tersine beyin göçü ve beyin kazanımının teşviki ülkelerin önemli hedefleri arasındadır. Bu hedefler doğrultusunda kullanılan önemli araçlardan biri de vergi politikalarıdır. Bu çalışmanın temel amacı, ülkelerin beyin göçünü önleme ve tersine beyin göçü ile beyin kazanımını teşvik etmede kullandıkları vergi politika araçlarının incelenmesidir. Çalışmada 10 Avrupa ülkesinin beyin göçüne yönelik uygulamış olduğu gelir vergisi teşvikleri incelenmektedir. Sonuç kısmında uygulanan vergi politikalarına yönelik değerlendirmeler yapılmaktadır.

Keywords

• Beyin Göçü
• Tersine Beyin Göçü
• Beyin Kazanımı
• Vergi Politikası
• Vergi İstisnası

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