Globalisation and advances in technology have created an internationally mobile labour market, particularly for skilled workers. In Australia the number of Australians going overseas permanently or for extended periods of time is continuously increasing and is currently at record levels. This creates a number of problems for the domestic economy in the short-term and inhibits growth and development in the long-term. An effective and timely response is required. Returning residents bring with them a number of benefits which cannot be realised through migration or even retention and accordingly, this article argues for the introduction of a tax concession for returning residents as a means of enticing them to return.
"Bring them Home - The Case for Tax Concessions for Returning Australians,"
Revenue Law Journal:
1, Article 2.
Available at: http://epublications.bond.edu.au/rlj/vol16/iss1/2