Tax Equalisation

Abstract

Tax equalisation has become regarded as the principle whereby an employing company protects the net pay of an expatriate worker, so that the worker will be able to enjoy a standard of living of at least equal to that which was enjoyed in the home country. This policy and some of its implications are outlined, together with an illustration of how this policy can work in a particular community.

Citation

Hume‐Rothery, R. (1989), "Tax Equalisation", International Journal of Manpower, Vol. 10 No. 5, pp. 33-36. https://doi.org/10.1108/EUM0000000000865