Exit Tax as a Barrier to Free Movement – Historical and Contemporary Reflections
Introduction Exit taxation, currently in place in many modern states, constitutes a significant obstacle to the free movement of people and capital. Although often justified by the need to protect domestic tax bases, exit taxes can materially influence individual migration decisions and must therefore be carefully considered before relocating abroad.Zobrazit více
Warwick Legal Network
April 2nd, 2026
April 2nd, 2026
