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Coordenação fiscal regional na área da Grande Baía:uma perspetiva de fluxo de talentos
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Estudamos o papel da coordenação fiscal regional na promoção do fluxo de trabalhadores talentosos na Área da Grande Baía de Guangdong, Hong Kong e Macau (GBA). Num contexto de crescentes atividades transfronteiriças e maior integração regional, é crucial que os governos descubram até que ponto diferentes sistemas fiscais na Grande Baía impedem a circulação de talentos regionais. Primeiro, comparamos as leis fiscais relevantes para clarificar onde estão as diferenças. De seguida, determinamos o impacto do imposto de duas formas. Em primeiro lugar, para determinar o nível de rendimento líquido de impostos, simulamos a taxa efetiva de imposto usando um perfil do rendimento para trabalhadores talentosos. Depois, reportamos as conclusões de uma entrevista em grupo com profissionais, especialistas e professores, a fim de compreender melhor as nuances das diferenças em termos de tributação regional. Concluímos que as diferenças na tributação dos rendimentos do trabalho causam impactos negativos tanto na mobilidade do fator trabalho como na vontade de trabalhadores talentosos irem trabalhar para a parte continental da GBA. Certas medidas fiscais, com o objetivo de promover a circulação de talentos, provavelmente levarão a efeitos indesejados. No contexto de uma melhor coordenação fiscal regional, salientamos uma série de passos futuros para mitigar os impactos negativos dos impostos no fluxo regional de talento.
We study the role of regional tax coordination in promoting the flow of talented workers in the Guangdong-Hong Kong-Macao Greater Bay Area (GBA). In a context of increasing crossboundary activities and greater regional integration, it is crucial for governments to determine to what extent different tax systems in the GBA hinder regional talent flow. We first compare the relevant tax laws to clarify where the differences lie. Then we determine the impact of taxes in two ways. First, to determine the after-taxes income level, we simulate the effective tax burden using an income profile of talented workers. Then, we report on a group interview with professionals and experts aimed at better understanding the nuances of differential regional taxation. We conclude that the differences in labour income taxation are deleterious both to labour mobility and to the personal willingness of talented workers to work on the mainland side of the GBA. Certain tax measures, with the purpose of promoting regional talent flow, are likely to lead to certain unintended effects, such as a social justice problem. In the context of better regional tax coordination, we highlight a number of future steps to mitigate the negative impacts of tax on regional talent flow.
We study the role of regional tax coordination in promoting the flow of talented workers in the Guangdong-Hong Kong-Macao Greater Bay Area (GBA). In a context of increasing crossboundary activities and greater regional integration, it is crucial for governments to determine to what extent different tax systems in the GBA hinder regional talent flow. We first compare the relevant tax laws to clarify where the differences lie. Then we determine the impact of taxes in two ways. First, to determine the after-taxes income level, we simulate the effective tax burden using an income profile of talented workers. Then, we report on a group interview with professionals and experts aimed at better understanding the nuances of differential regional taxation. We conclude that the differences in labour income taxation are deleterious both to labour mobility and to the personal willingness of talented workers to work on the mainland side of the GBA. Certain tax measures, with the purpose of promoting regional talent flow, are likely to lead to certain unintended effects, such as a social justice problem. In the context of better regional tax coordination, we highlight a number of future steps to mitigate the negative impacts of tax on regional talent flow.
Descrição
Dissertação de Mestrado em Administração Pública
Palavras-chave
Grande Baía de Guangdong-Hong Kong-Macau Mobilidade do fator trabalho Integração regional Fluxo de talento Coordenação fiscal Impostos sobre o trabalho Guangdong-Hong Kong-Macao Greater Bay Area Labour mobility Regional integration Talent flow Tax coordination Labour taxes
Contexto Educativo
Citação
Editora
Instituto Superior de Ciências Sociais e Políticas