Some papers first presented at the Conference Exercise of Income Tax Jurisdiction over Citizens Abroad, held in Jan. 1981 in New Delhi.
Includes bibliographical references and index.
Income taxation in the presence of international personal mobility / Jagdish N. Bhagwati and John Douglas Wilson -- The experience of the Philippines in taxing its nonresident citizens / Richard D. Pomp -- The state, the individual, and the taxation of economic migration / Gary Clyde Hufbauer -- The effect of potential emigration on the optimal linear income tax / John Douglas Wilson -- Tax policy in the presence of emigration / Jagdish N. Bhagwati and Koichi Hamada -- Optimal linear income taxation in the presence of emigration / John Douglas Wilson -- The income distribution frontier and taxation of migrants / William J. Baumol -- Migration and optimal income taxes / James A. Mirrlees -- Optimal income taxation and migration / John Douglas Wilson