期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2008
卷号：3
页码：1267-1273
语种：English
出版社：Universitaria Craiova
摘要：The paper deals with the brain drain phenomenon (rational minds migration),displayed inside the European Union,in close correlation with European tax competition.Speciality literature from the countries of the European Union deals with great responsibilty the migration process of the specialists,numerous studies being dedicated to this phenomenon.Through the present paper we aim to study this correlation and the evaluation of the implications for the member states of the European Union,by elaborating a model by means of which there are tested the correlations between different variables and the quantification of the taxation effects upon the brain drain phenomenon.The model is an adaptation of the so-called ”Model of the Brain Drain and human capital formation” elaborated by Mountford (1997) by which there are described the different researched variables: brain gain,brain drain,migration competition and tax competition.Obviously,the scenarios may be different from country to country depending on the different values of the two key factors taken into account: migration probability and considerable differences of technological capacity.
