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

See all articles by Alice Pirlot

Alice Pirlot

University of Oxford - Said Business School; Catholic University of Louvain (UCL)

Date Written: November 7, 2019

Abstract

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

Suggested Citation

Pirlot, Alice, Taxation as a Means of Migration Control: The Case of Hungary (November 7, 2019). Luc Leboeuf & Alice Pirlot, "Taxation as a Means of Migration Control: The Case of Hungary" (2019) 47(3) Intertax, pp. 291-297., Available at SSRN: https://ssrn.com/abstract=3482357

Alice Pirlot (Contact Author)

University of Oxford - Said Business School ( email )

Park End Street
Oxford, OX1 1HP
Great Britain

Catholic University of Louvain (UCL) ( email )

Place Montesquieu, 3
Louvain-la-Neuve, 1348
Belgium

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