Matthew Lister, Visiting Assistant Professor of Legal Studies and Business Ethics at the Wharton School, University of Pennsylvania
Matthew Lister is currently a visiting assistant professor in the Legal Studies and Business Ethics Department in the Wharton School of Business, University of Pennsylvania, and a Senior Fellow in the Zicklin Center for Business Ethics Research. He has previously taught at Penn Law, Villanova University School of Law, and the University of Denver, Sturm College of Law. He holds a JD from Penn Law and a Ph.D. in philosophy from the University of Pennsylvania. He writes on immigration law and policy, legal and political philosophy, and corporate social responsibility and business ethics, among other topics.
"A Tax-Credit Approach to Addressing Brain-Drain"
In this paper I propose a novel use of tax credits, modeled on the U.S. foreign tax credit, to address problems resulting from the migration of highly skilled or educated professionals from least developed countries to the developed world. My proposal avoids several of the pitfalls of other methods of using tax policy to ameliorate the harms of brain drain, while also leading to fewer morally problematic restrictions on the liberty of citizens of less and least developed countries than do non-taxed based alternative proposals.