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Giorgio Beretta at the Michigan Law School
Giorgio Beretta at the Michigan Law School

Giorgio Beretta, PhD Candidate of the PhD Program in Management, Finance and Law for Business (Cycle XXXI) at LIUC University, will give a speech at the conference “Michigan Law School Fourth Annual Junior Scholars’ Conferencehosted by the renowned University of Michigan Law School on 13th – 14th April 2018.

At the conference, which will be attended by doctoral fellows and researchers coming from all over the world, Mr. Beretta will present a recent paper titled “Cross-Border Mobility of Individuals and Tax Competition after BEPS. You may find the main content of his speech hereinafter.

This is the main content of his speech:

What is the impact of taxes on cross-border mobility of individuals? Indeed, a great deal of scholarship has been devoted to respond to this fundamental question. Moving to a state with a milder tax regime is in fact an alluring option for those who perceive they are required to pay more than their “fair share” in their home country. In a sense, by relocating, individuals are voting with their feet.

Mobility of individuals has however a profound impact on the fiscal budget of the states concerned. In fact, since income taxes are imposed by countries primarily based on an individual’s personal attachment to a state, a transfer of residence or a renunciation of citizenship by a person in favor of that of another state produces a shift in the allocation of the taxing rights from the country of emigration to the country of immigration. The net effect is that the country of departure sees its fiscal revenue being eroded, while the country of immigration obtains a corresponding gain. Not surprisingly, cross-border mobility is therefore a source of frictions and conflicts among states.

In the paper that will be presented during the conference, the author will discuss the main “defensive” and “offensive” strategies available to countries while dealing with cross-border mobility of individuals. For such effect, the paper will specifically examine the roles of both citizenship and residence as factors capable of influencing outward as well as inward mobility of individuals, in the form of, namely, citizenship and residence based taxation, citizenship by investment programs and preferential tax regimes.

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