Cite this article as:

Ermasova N. B. The Inequality of Income Taxation for Nonresident Taxpayers . Izv. Saratov Univ. (N. S.), Ser. Economics. Management. Law, 2014, vol. 14, iss. 4, pp. 599-?.


The Inequality of Income Taxation for Nonresident Taxpayers

Introduction. The paper provides analyses the difference between income taxation system for resident and nonresident taxpayer, in particular the inequality deduction and exemption. Empirical analysis. The paper emphasizes the different qualification principles for nonresi- dent alien-taxpayer, the treaty benefits for different countries, and the standard deduction. It is a comparative investigation of tax regulations for nonresident aliens in EU countries, Canada, developing countries, and the United States, the experiences of differential income taxation of nonresident aliens in different countries. The objectives are the analyses of inequality of income tax system for resident and nonresident taxpayer, and different exemption, standard deduction. Results. The paper shows the positive and negative externalities of tax regula- tions for nonresident aliens and concludes that responses to tax rate, politic of government revenue, and treaty for different countries changes are far from fully understood and that there is much to be gained from continued research on this topic.


1. Mikesell J. Fiscal Administration. 9th еd. New York, 2013. 736 p.
2. Browning E. The Marginal Cost of Public Funds. Journal of Political Economy, April 1976, no. 84, pp. 283–298.
3. Stuart Ch. Welfare Costs per Dollar of Additional Tax Revenue in the United States. The American Economic Review, June 1984, vol. 74, iss. 3, pp. 352–362.
4. Giertz S. Recent Literature on Taxable-Income Elastici- ties. Series Congressional Budget Office. Washington,
D. C. Technical Paper. 2004. 49 p.
5. Piketty T., Saez E. Income Inequality in the United States, 1913–1998. Quarterly Journal of Economics, February 2003, vol. 118 (1), pp. 1–39.

Full Text (PDF): 
Short Text (PDF):