Skills Research Initiative Working Paper 2006 D-21 - International Mobility of Highly Skilled Workers in the Canadian Context: Tax Barriers and Reform Options

Strategic Policy Sector

Economic Research and Policy Analysis Branch

Skills Research Initiative Working Paper 2006 D-21 — International Mobility of Highly Skilled Workers in the Canadian Context: Tax Barriers and Reform Options

This paper discusses the tax implications for highly skilled workers who move across borders. This paper uses Canada, the United States and China as case studies to demonstrate the extent to which barriers to labour mobility exist. It argues that cross-border tax and pension issues are not only important to the mobile workers, but also to their employers (especially in the case of intracompany transfers) and the government.

Date: 2006
Format: Book, PDF
Registration Number: 60045
Catalogue Number: Not Applicable
ISBN: Not Applicable

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