Why Remittances to Poor Countries Should Not Be Taxed
نویسندگان
چکیده
I. THE POTENTIAL OF REMITTANCES . . . . . . . . . . . . . . . . 1182 R A. Direct Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1183 R B. Indirect Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1184 R C. Advantages Over Other Kinds of Assistance . . . . . 1185 R II. RIGHTS TO TAX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1187 R A. What is taxable? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1188 R B. Taxing Remittances . . . . . . . . . . . . . . . . . . . . . . . . . . . 1189 R III. RESPONSIBILITIES TO ADDRESS POVERTY . . . . . . . . . . . 1190 R A. Assistance Failures . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1191 R B. Contribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1194 R C. Benefiting from Injustice . . . . . . . . . . . . . . . . . . . . . . 1198 R IV. OBJECTIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1199 R V. THE SCOPE OF THE TAX BENEFITS . . . . . . . . . . . . . . . . 1203 R VI. CONCLUDING REMARKS . . . . . . . . . . . . . . . . . . . . . . . . . . . 1206 R
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