essay格式-移徙者税款

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01/11/2019

本文主要讲移徙者税款,由于移徙者缴款性质的复杂性,很难对财政收支净额/缴款作出评价,因为它取决于一系列决定因素,例如收入潜力、税收和福利制度的设计。在发达国家,移民的净平均财政平衡是正的,但根据最近的研究表明,它低于本地工人(Oecd, 2013)。研究还表明,对于发达国家来说,公共财政不受移民的影响,其价值通常小于GDP的±0.5%(图15)。年轻或年老的移民也显示出负的财政平衡。在发展中国家,无证移徙者通常得不到公共事业服务,缴纳的税款也很有限。因此,它们的净财政平衡很小。本篇essay格式文章由英国论文通AssignmentPass辅导网整理,供大家参考阅读。

The complexity of the nature of contribution by the migrants makes the assessment of the net fiscal balance/contribution difficult to make as it is dependent on a range of determinants like earning potential, design of tax and benefit system. The immigrant’s net average fiscal balance is positive in developed countries, but it is lower than that of native workers as indicated in recent studies (Oecd, 2013). Studies have also shown that for advanced countries, public finances are not impacted by the immigration and its value is usually less than ±0.5 percent of GDP (figure 15). Also migrants who are young or old in age show negative fiscal balance. In developing countries, the undocumented migrants are usually deprived of public utility services and tax contribution is also limited. Hence, their net fiscal balance is small.
In the recipient countries with aging population, the immigrant can help reduce long term expenditure. Old age dependency ratios can be reduced by allowing for increased migration according to recent studies conducted by the IMF. Therefore, by 2100, a reduction of 2 percent of GDP in age is related expenditures (Clements et al., 2015)
Increased immigration can positively affect the economic growth of the recipient countries by supplying the needed labour force at lower wages and boosting investment by higher returns to capital. Indirect effects of immigration is also seen in the countries with aging and shrinking population, whereby increased immigrations reduce long term expenditure and dependency ratios as the native workers are older than the migrants. Technology can progress by the immigration of highly skilled migrants and hence it lifts the productivity growth. There is insufficient empirical evidence on the growth impact of migration, but recent studies on model simulations indicate that a 5-10 percent effect of immigration on the growth of economy of recipient countries (Giovanni et al., 2015). Studies have also shown that an adverse effect is likely to take place on OECD countries in the absence of migration (Oecd, 2015).

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