Resources > Resident or Non-Resident? A Tax Policy Dilemma
Resident or Non-Resident? A Tax Policy Dilemma
Nellie Munin and Yael Efron
The moral justification for a state’s right to tax its residents stems from the understanding that residents benefit from public services provided by the state and should therefore contribute to their funding. However, globalization, with its increased mobility and new opportunities for generating income, continually challenges the traditional concept of residency. This shift often undermines a state’s claim to tax or leads to conflicting tax demands from multiple states. This role-play activity explores and illustrates this complex dilemma.
Resident of Non-Resident: A Tax Policy Dilemma (PDF)
Teacher’s Manual (PDF) available on Mitchell Hamline Open Access