Araştırma Makalesi

The Fiscal Impact of Brain Drain in Türkiye and a Compensatory Tax Mechanism: An Assessment of the Bhagwati Tax

Sayı: 109 2 Ocak 2026
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The Fiscal Impact of Brain Drain in Türkiye and a Compensatory Tax Mechanism: An Assessment of the Bhagwati Tax

Öz

Brain drain–the international migration of highly educated individuals–imposes not only demographic and social challenges but also significant economic consequences for developing countries. In particular, it results in substantial fiscal losses when publicly funded human capital is transferred abroad. This study estimates the fiscal burden of brain drain in Türkiye by calculating the public cost of university graduate emigration between 2015 and 2023. Using data from the Council of Higher Education, Turkish Statistical Institute, and education expenditure statistics, the analysis links emigration rates to per–student public spending. Results show that the number of emigrated graduates exceeded 146.000 during this period, leading to a cumulative public cost of over 4.6 billion Turkish Liras, which corresponds to approximately 511 million dollars. The study discusses these losses in the context of the Bhagwati Tax, a proposed compensatory tax on skilled emigrants. While the tax offers a normative framework, its implementation is limited by legal and political barriers. As an alternative, the study proposes a voluntary, earmarked diaspora fund, remittance-linked and return incentives, and institutionalised knowledge-and-innovation compacts with the diaspora. This research provides one of the first systematic estimates of the brain drain's fiscal cost in Türkiye and contributes to discussions on equitable responses to skilled migration.

Anahtar Kelimeler

Kaynakça

  1. Akçiğit, U.- Koç, Ç. - Parmar, S.- Pearce, J.- Saygın, Z. B. - Shim, Y.– Taşpınar, N.- Tokmakoğlu, D. (2023). “Türkiye akademik diaspora raporu: Beyin göçünden beyin gücüne”. Türkiye Bilişim Vakfı, 1-80. https://www.tbv.org.tr/Content/userfiles/files/Diaspora_Raporu.pdf (21.06.2025).
  2. Arıkan, Z.- İnneci, A. (2023). “Seçilmiş Avrupa Ülkelerinin Beyin Göçüne Yönelik Vergi Politikası Tercihleri Üzerine Bir Değerlendirme”. International Journal of Public Finance, 8(2), 313-332. https://doi.org/10.30927/ijpf.1377280
  3. Bassetto, J.- Ippedico, G. (2023). “Can tax incentives bring brains back? Returnees tax schemes and high-skilled migration in Italy.”, CESifo Working Paper No. 10271, Available at SSRN: https://ssrn.com/abstract=4359376 or http://dx.doi.org/10.2139/ssrn.4359376
  4. Batista, C - Han, D.- Haushofer, J.- Khanna, G.- McKenzie, D.- Mobarak, A. M., ... - Yang, D. (2025). “Brain drain or brain gain? Effects of high-skilled international emigration on origin countries.”, Science, 388(6749), eadr8861.
  5. Bhagwati, J.- Dellalfar, W. (1973). “The brain drain and income taxation.”, World Development, 1(1-2), 94-101.
  6. Bhagwati, J.- Hamada, K. (1974). “The brain drain, international integration of markets for professionals and unemployment: a theoretical analysis”, Journal of Development Economics, 1(1), 19-42. https://doi.org/10.1016/0304-3878(74)90020-0
  7. Bhagwati, J. (1972). “The United States in the Nixon era: The end of innocence”, Daedalus, 25-47.
  8. Bhagwati, J. N. (1976). “Taxing the brain drain. Challenge”, 19(3), 34-38. https://doi.org/10.1080/05775132.1976.11470220

Ayrıntılar

Birincil Dil

İngilizce

Konular

Muhasebe, Denetim ve Mali Sorumluluk (Diğer)

Bölüm

Araştırma Makalesi

Yayımlanma Tarihi

2 Ocak 2026

Gönderilme Tarihi

7 Mayıs 2025

Kabul Tarihi

26 Kasım 2025

Yayımlandığı Sayı

Yıl 2026 Sayı: 109

Kaynak Göster

APA
Akyıldız, İ. E. (2026). The Fiscal Impact of Brain Drain in Türkiye and a Compensatory Tax Mechanism: An Assessment of the Bhagwati Tax. Muhasebe ve Finansman Dergisi, 109, 1-22. https://doi.org/10.25095/mufad.1694515
AMA
1.Akyıldız İE. The Fiscal Impact of Brain Drain in Türkiye and a Compensatory Tax Mechanism: An Assessment of the Bhagwati Tax. Muhasebe ve Finansman Dergisi. 2026;(109):1-22. doi:10.25095/mufad.1694515
Chicago
Akyıldız, İbrahim Ethem. 2026. “The Fiscal Impact of Brain Drain in Türkiye and a Compensatory Tax Mechanism: An Assessment of the Bhagwati Tax”. Muhasebe ve Finansman Dergisi, sy 109: 1-22. https://doi.org/10.25095/mufad.1694515.
EndNote
Akyıldız İE (01 Ocak 2026) The Fiscal Impact of Brain Drain in Türkiye and a Compensatory Tax Mechanism: An Assessment of the Bhagwati Tax. Muhasebe ve Finansman Dergisi 109 1–22.
IEEE
[1]İ. E. Akyıldız, “The Fiscal Impact of Brain Drain in Türkiye and a Compensatory Tax Mechanism: An Assessment of the Bhagwati Tax”, Muhasebe ve Finansman Dergisi, sy 109, ss. 1–22, Oca. 2026, doi: 10.25095/mufad.1694515.
ISNAD
Akyıldız, İbrahim Ethem. “The Fiscal Impact of Brain Drain in Türkiye and a Compensatory Tax Mechanism: An Assessment of the Bhagwati Tax”. Muhasebe ve Finansman Dergisi. 109 (01 Ocak 2026): 1-22. https://doi.org/10.25095/mufad.1694515.
JAMA
1.Akyıldız İE. The Fiscal Impact of Brain Drain in Türkiye and a Compensatory Tax Mechanism: An Assessment of the Bhagwati Tax. Muhasebe ve Finansman Dergisi. 2026;:1–22.
MLA
Akyıldız, İbrahim Ethem. “The Fiscal Impact of Brain Drain in Türkiye and a Compensatory Tax Mechanism: An Assessment of the Bhagwati Tax”. Muhasebe ve Finansman Dergisi, sy 109, Ocak 2026, ss. 1-22, doi:10.25095/mufad.1694515.
Vancouver
1.İbrahim Ethem Akyıldız. The Fiscal Impact of Brain Drain in Türkiye and a Compensatory Tax Mechanism: An Assessment of the Bhagwati Tax. Muhasebe ve Finansman Dergisi. 01 Ocak 2026;(109):1-22. doi:10.25095/mufad.1694515