Taxation as a Means of Migration Control: The Case of Hungary
Luc Leboeuf & Alice Pirlot, "Taxation as a Means of Migration Control: The Case of Hungary" (2019) 47(3) Intertax, pp. 291-297.
7 Pages Posted: 27 Nov 2019 Last revised: 17 Jun 2020
Date Written: November 7, 2019
This article shows that different types of interactions can arise between taxation and migration policies. Migration leads to tax consequences and, at the same time, taxation can influence migration. An analysis of Hungary's special immigration tax seems to suggest that it is the latest example of a broader policy shift to control migration. Taxation is being used as a means to deal with the aftermath of the so-called ‘European migration crisis’ of 2015, during which EU Member States struggled to provide a coordinated and efficient response to a sharp increase in the arrival of asylum seekers. Although taxation can be a policy instrument to achieve regulatory objectives, the use of taxation to regulate migration is questionable and may lead to violations of human rights.
Note: “Reprinted from INTERTAX, Volume 47, Issue 3, 2019, pages 291-297, with permission of Kluwer Law International.”
Keywords: Taxation; Migration; Migration Control; Human Rights; Special Immigration Tax
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