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Scientific paper - Original scientific paper
Using tax policy to address brain drain and depopulation: the case of Croatia
Anali Pravnog fakulteta u Beogradu, 67 (2019), 4; 116-146. https://doi.org/10.5937/AnaliPFB1904116G
Gadžo, Stjepan

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Gadžo, S. (2019). Using tax policy to address brain drain and depopulation: the case of Croatia. Anali Pravnog fakulteta u Beogradu, 67. (4), 116-146. doi: 10.5937/AnaliPFB1904116G

Gadžo, Stjepan. "Using tax policy to address brain drain and depopulation: the case of Croatia." Anali Pravnog fakulteta u Beogradu, vol. 67, no. 4, 2019, pp. 116-146. https://doi.org/10.5937/AnaliPFB1904116G

Gadžo, Stjepan. "Using tax policy to address brain drain and depopulation: the case of Croatia." Anali Pravnog fakulteta u Beogradu 67, no. 4 (2019): 116-146. https://doi.org/10.5937/AnaliPFB1904116G

Gadžo, S. (2019) 'Using tax policy to address brain drain and depopulation: the case of Croatia', Anali Pravnog fakulteta u Beogradu, 67(4), pp. 116-146. doi: 10.5937/AnaliPFB1904116G

Gadžo S. Using tax policy to address brain drain and depopulation: the case of Croatia. Anali Pravnog fakulteta u Beogradu [Internet]. 2019 [cited 2024 December 21];67(4):116-146. doi: 10.5937/AnaliPFB1904116G

S. Gadžo, "Using tax policy to address brain drain and depopulation: the case of Croatia", Anali Pravnog fakulteta u Beogradu, vol. 67, no. 4, pp. 116-146, 2019. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:118:052218. [Accessed: 21 December 2024]

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Metadata
Title (english)Using tax policy to address brain drain and depopulation: the case of Croatia
AuthorStjepan Gadžo
Author's institutionUniversity of Rijeka
FACULTY OF LAW
(Chair of Financial Law)
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract (english)
As the end of the Twenty-Tens approaches, there is a growing public consensus in Croatia that the key challenge facing the country is of demographic nature. Put simply, the accession to the European Union (EU) in July 2013 only exacerbated the negative trends regarding the emigration of mostly young and high-skilled workers to other, more developed countries. However, policymakers have hitherto failed to offer a comprehensive set of countermeasures, with tax policy being no exception. Accordingly, it is the aim of this paper to explore possible tax measures the Croatian legislator may employ in tackling the brain drain phenomenon, with special emphasis on highly skilled workers. More specifically, starting from the assumption that policymakers want to assume a more proactive role in addressing brain drain, the main contribution of the paper is in drawing the contours of a coherent tax-related response to this issue.
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Journal titleAnali Pravnog fakulteta u Beogradu
Numberingvol. 67, no. 4, pp. 116-146
p-ISSN0003-2565
DOIhttps://doi.org/10.5937/AnaliPFB1904116G
URN:NBNurn:nbn:hr:118:052218
Publication2019
Document URLhttp://bib.irb.hr/1041994
Type of resourceText
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-11-11 15:10:23