1982 Articles

Introduction

Bhagwati, Jagdish N.

If citizens can work or reside abroad, i.e., if there is international mobility of people, how should the income tax jurisdiction of a country be exercised over the subset that is so mobile? That is, should the income tax be extended to citizens abroad, on a citizenship nexus, or should it be levied on the basis of residence, thereby effectively exempting from its scope those citizens who are abroad? The Symposium in this issue addresses this novel and interesting question in public finance theory for open economies.