What question did this study set out to answer?

This article aims to explore the intersection of human rights and exit taxation, specifically whether emigration rights impose limitations on such taxes.

June 17, 2026Bulletin for international taxation

Exit Taxation and Human Rights

View Full Paper

Ask AI

Bookmark

This article aims to explore the intersection of human rights and exit taxation, specifically whether emigration rights impose limitations on such taxes.
Analytical examination of legal frameworks regarding exit taxation and human rights.
Assessment of proportionality principles in tax law.
Exit taxes are not automatically prohibited but must be proportionate.
Imposing exit taxes should not restrict individuals' rights to emigrate from their home country.

Implication

This article examines how the right to emigrate may limit exit taxes, highlighting their proportionality in tax law.

Abstract

Recognition that human rights apply in tax law is growing, yet their relevance to exit taxation remains underexplored. This article examines whether the right to emigrate limits exit taxes, arguing that while such taxes are not per se prohibited, they must be proportionate and must not effectively restrict individuals’ ability to leave their home country.

Discussion

No takes yet. Share an insight, caveat, or question.

Cite This Study

Schönfeld et al. (2026) studied this question.

synapsesocial.com/papers/6a323d23d50b63ecad206ee1 https://doi.org/10.59403/3wfe392

View Full Paper

Ask AI

Bookmark

Implication

This article examines how the right to emigrate may limit exit taxes, highlighting their proportionality in tax law.

Exit Taxation and Human Rights

Key Points

Implication

Abstract

Discussion

Cite This Study

Exit Taxation and Human Rights

Key Points

Implication

Abstract

Discussion

Cite This Study

Keep reading

Keep reading