Individuals are constantly on the lookout for tax incentives or ways in which they can pay less tax without ending up in the tax authorities‟ bad books. Driven by the desire for a better life, individuals are willing to try everything within their legal powers and rights to avoid having to pay exorbitant taxes. South African employees are in no way an exception to these circumstances. Urged on by their belief that South African taxes are unreasonably high, individuals have crossed international borders in the hope of finding a location where their income will not be subject to exorbitant taxes. Research on the effects of taxation on labour migration has been carried out in countries such as Australia, the Netherlands, Norway and Indonesia. Although greatly affected by the growing population of labour migration, the majority of the research conducted in South Africa with regard to labour migration has focused mainly on the reasons motivating migration among skilled South African labourers. As far as could be determined, little or no research has been conducted to assess whether the reasons (inter alia, the South African personal income tax system) cited by South Africans justify the rapid rate at which South Africans flee from the country. The aim of this study is to establish whether South African employees working in the Netherlands and Australia receive any tax incentives or beneficial tax treatment that they otherwise would not have received had they remained employed in South Africa. This objective will be achieved by assessing whether a South African employee is placed in a more beneficial tax position when they accept international employment assignments in the Netherlands and Australia as opposed to the tax position they would find themselves in should they turn down any and all international employment assignments (i.e. remain employed in South Africa no matter what). The study will discuss the tax principles an employee will be subject to upon accepting an international employment assignment in either Australia or the Netherlands. The tax principles of the respective countries will then be compared to those applicable to employees who remain employed in South Africa. This comparison will be conducted with the primary objective of establishing in which of the three countries a South African employee receives the most beneficial tax treatment. AFRIKAANS : Individue is voortdurend op die uitkyk vir belastingtoegewings of maniere waarop hulle minder belasting kan betaal sonder om by die belastingowerheid in die moeilikheid te kom. Aangedryf deur die begeerte vir 'n beter lewe, is individue bereid om alles te probeer om binne hul wetlike magte en regte te voorkom dat hulle buitensporige belasting betaal. Suid-Afrikaanse werknemers is geen uitsondering in hierdie verband nie. Gemotiveer deur hul siening dat Suid-Afrikaanse belasting onredelik hoog is, het individue internasionale grense oorgesteek het in die hoop om 'n plek te vind waar hul inkomste nie onderhewig sal wees aan buitensporige belasting nie. Navorsing oor die effek van belasting op arbeidsmigrasie is in lande soos Australië, Nederland, Noorweë en Indonesië onderneem. Die meeste van hierdie navorsing het gefokus op die redes waarom geskoolde Suid-Afrikaanse werkers emigreer. Sover vasgestel kon word, is min of geen navorsing gedoen om te bepaal of die redes (onder meer, die Suid-Afrikaanse persoonlike inkomstebelastingstelsel) aangehaal deur Suid- Afrikaners die vinnige tempo regverdig waarteen Suid-Afrikaners die land verlaat nie. Die doel van hierdie studie is om vas te stel of Suid-Afrikaanse werknemers in Nederland en Australië enige belastingtoegewings of voordelige belastingbehandeling ontvang wat hulle nie sou ontvang het as hulle in Suid-Afrika in diens gebly het nie. Hierdie doel sal bereik word deur te bepaal of 'n Suid-Afrikaanse werknemer in 'n meer voordelige belasting posisie geplaas word wanneer hulle internasionale indiensnemingsopdragte in Nederland en Australië aanvaar, in teenstelling met die belasting posisie waarin hulle hulself sal bevind indien hulle alle internasionale indiensneming werkopdragte van die hand wys (maw tot elke prys in Suid-Afrika in diens bly). Die studie sal die belastingbeginsels bespreek waaraan 'n werknemer onderhewig sal wees by die aanvaarding van 'n internasionale indiensnemingsopdrag in Australië of Nederland. Die belastingbeginsels van die onderskeie lande sal dan vergelyk word met dié wat van toepassing op werknemers wat in Suid-Afrika in diens bly. Hierdie vergelyking sal plaasvind met die primêre doel om te bepaal in watter van die drie lande 'n Suid-Afrikaanse werknemer die mees voordelige belastinghantering ontvang. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Mabaso, ND 2011, An international comparative study of the effect of personal income tax on labour migration, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03122012-125824 / > F12/4/170/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

The goal of my thesis is to find out how satisfied are people in young age between 18 and 30 years old with life in Czech Republic and find reasons and factors which can lead them to undergo the labour migration. The first part focuses on goals of the thesis and methods used for its elaboration. The following theoretical part consists of basic terms and theory connected with marketing research, customers‘ satisfaction and labour migration, which create base for practical part. Practical part includes the marketing research, recived data processing, the result of the research and proposals how to improve people’s satisfaction with life in Czech Republic and how to alleviate labour migration as well.

Labour migration to the Gulf Cooperation Council (GCC) countries has been occurring forseveral decades. Most of the GCC countries regulate this process through the Kafala System, alegal regime through which individuals and companies can sponsor foreigners with whom theyhave concluded an employment contract. But why do these countries bring millions of foreignersto their lands and what rights does the Kafala System guarantee them? Are there any negativeeconomic and political consequences that result from the way that the Kafala System has beenconceived in the GCC countries? If so, how can this system be reformed so that it produces moredesirable economic and political outcomes? This thesis explores these questions in the contextof the Kafala System in Saudi Arabia. It uses a New Institutional Economics (NIE) approach tounderstand the political, economic, and historical context within which the Kafala System arose,positing that the design of the system reflects a desire to promote economic growth and improvepolitical stability while remaining rooted in the Islamic identity of Saudi Arabia. It further showsthat for a long time, the Kafala System was successful in furthering these objectives. However, ithas lately become prone to producing suboptimal outcomes. Foreign direct investment in SaudiArabia has gone down, remittance outflows as a percentage of GDP have increased, skilled andhighly skilled workers are leaving the kingdom, and even Saudi Arabia’s political stability has beenreduced. Given all of these problems, the thesis uses Path Dependence (PD) theory to argue thatthe only reason that the Kafala System continues to be in place is that it has become a path-­‐dependent institution that is resistant to change. This took place in three steps: (1) the initial setof choices that created the Kafala System were informed by important economic and politicalconsiderations as well as an affirmation of the Kingdom’s commitment to tie all legal institutionsto an Islamic source, (2) the Kafala System successfully helped Saudi Arabia achieve rapideconomic growth and increased political stability, outcomes which served as a positive feedbackeffect, and (3) the continued use of the Kafala System has increased switching costs because oflearning effects, coordination effects, and adaptive expectations. The thesis then argues that inorder to successfully reform this system, it is important in the first instance to justify proposedchanges in light of Islamic teachings, since this will improve how receptive Saudi society is tothem. At the same time, it is also necessary to show that changes in the international investmentclimate and the transition to a global information economy constitute a ‘critical juncture’ duringwhich the problem of switching costs can be overcome and far-­‐reaching reforms can besuccessful. Of course, it goes without saying that reforms that increase protections for the rightsof workers would also align Saudi Arabia’s domestic law with its international treaty obligations.

This thesis is concerned with the ways in which the laws and policies governing labour migration shape the relationship between migrant workers, employers, and labour markets in advanced industrialised countries. Specifically, it elucidates the intersections of immigration and labour market regulatory norms, structures, and processes that have salient implications for migrants’ work relations. The notions of ‘hyper-dependence’ and ‘hyper-precarity’ are developed as the main analytical and normative lenses in this thesis for examining the particular vulnerabilities associated with migrants’ precarious statuses under contemporary labour migration regimes. Hyper-dependence refers to an acute dependence that transcends the immediate context of an employment relationship, where other aspects of a worker’s life critically depend on that employer. For migrant workers, hyper-dependence may arise where their legal statuses is tethered to a specific employer sponsorship, accompanied by other de jure and de facto restrictions on their labour mobility. Hyper-precarity seeks to capture the multifaceted insecurities and uncertainties in migrants’ work relations and their broader migration projects, which are linked to their exclusion, in law and in practice, from a wide array of social, economic, and civil rights in the host state. Engaging with the various and often competing goals and concerns of immigration law and labour law, the two concepts of hyper-dependence and hyper-precarity are developed and applied through an in-depth comparative analysis of the legal and regulatory architectures of two contemporary temporary migrant workers’ programmes (TMWPs): Australia’s Temporary Work (Skilled) Subclass 457 Visa (‘457 visa’) scheme and the United Kingdom’s Tier 2 (General) visa scheme. In recent years, TMWPs in advanced industrialised countries have been touted by global and national policymakers as a desirable labour migration instrument that delivers ‘triple wins’ for host states, home states, and migrants and their families. I situate the normative concerns of the legally constructed hyper-dependence and hyper-precarity in the ethical debates on TMWPs in liberal states. I also consider how the worst extremes of the two ‘hyper’ conditions combined in highly exploitative work relations could be ameliorated, and in doing so propose some ideas for reforming key features of current TMWPs to enable migrants to exit any employment relationship and to resort to a range of voice mechanisms in the workplace.

The history of now-developed countries implies a common transformation path of economic development. That is, within an economy, as wage grows in non-farm sectors, labour migrates out of agriculture. With fewer workers, agricultural land resources may concentrate into the hands of fewer but larger farm operations (agricultural land consolidation), with more investment and higher production specification. However, the development process of China is less likely to trace the same path as it does in these countries, given its distinctive institutions. To examine the development process in the unique context of China, this dissertation focuses on two questions: (1) how do China’s rural workers self-select into off-farm employment (OFE)? (2) How does agricultural land consolidation occur in China? In addressing the first question, I use Roy’s self-section model to analyze the following three occupational choices of China’s rural residents: farming only, local OFE, and migratory OFE. Based on household survey data from 101 communities in rural China in 2004 and 2007, the empirical results show that individual and household characteristics are important self-selecting factors for OFE participation. More importantly, I find that the increase of OFE in China is largely consistent with market-driven expectations. In addressing the question of whether and why the consolidation of farm operations develops in China’s agriculture, I assess the divergence between the size of farm operations from equal entitlements. The theoretical model predicts that a higher opportunity cost of farm labour, in the form of the urban wage, exerts a positive influence on consolidation of farm operations through rental arrangements. A Gini index is used to measure the inequality of farmland operations relative to equal farmland entitlements, with greater inequality being consist with higher consolidation of farm operations. Empirical results support the theoretical prediction, specifically, a 1000-yuan increase in the annual urban wage, holding all other influences constant, increases the Gini index by 0.012 (mean=0.26) over the 2004-2007 period.

Brain drain and brain circulation are forms of skilled labour migration which have a significant impact on New Zealand’s economic growth. Based on their importance, it is suggested that economies rethink how they compete for skilled labour in an international labour market. This research study reviews economic and non-economic factors that influence an individual’s decisions to stay or leave New Zealand. Data is collected from a survey sample of Lincoln University final year undergraduate and postgraduate students, who represent New Zealand’s future skilled labour. The research study employs a data reduction technique called factor analysis to collate large sets of variables into small sets for econometric analysis. The key econometric tool, logit analysis, provides probabilities of graduates leaving New Zealand and marginal effects of changes in key economic and non-economic variables. These key findings, providing new knowledge, are used to engage in a policy discussion in the last chapter. The research study importantly maintains focus on three key stakeholders, the government, the business community and the individual/student when addressing and analysing New Zealand’s brain drain and brain circulation issues.

Since the second half of the 20th century the Philippines have supplied the world with migrant workers. Today, almost one tenth of the population is residing abroad. Labour migration has become an important source of revenue to both state and private actors through remittances, for the Philippines, and a source of cheap labour battling labour shortage, in the receiving countries. Today, the global labour market is a distinct and important part of what we call globalisation. This is portrayed in this thesis through the lens of Philippine-Korean labour migration. The purpose of this thesis is to illustrate the emergence of migrants as a commodity for export, the institutionalised creation of migrants, the normalisation of labour migration, and containment of migrants through legal and spatial constraints, in Manila and in Seoul. This thesis look at the ways in which labour migration, as an economic policy, is internalised and transformed into a culture of migration. I argue that the effects of a culture of migration is felt not just by the labour migrants themselves, but also by their families and by the Philippines as a whole. As such, the reliance on remittances as a source of income has transformed domestic and global infrastructures as well as norms and social behaviour. Moreover, this thesis aims to add to the discussion on migration and remittances by exploring social dimensions and consequences of the globalisation of the labour market.

This dissertation thesis deals with an economic evaluation of population ageing in the Czech Republic. The emphasis is put on statistical and economic factors. The issue of population ageing is very wide and it affects many areas of human life. Therefore, it should be perceived in its range. The substance lies in continuity among economic area, health, education, housing, retirement policy and migration policy. Both macroeconomic and social effects of changes in the demographic structure of population should be regularly evaluated. Impacts of demographic ageing are both qualitative and quantitative. Qualitative relate to personal life, good health in old age, ensuring an adequate living standard and security of older persons. Similarly, quantitative impacts cover sustainability of funding of the pension system and social and health care systems. The thesis focuses on important factors that are often neglected and that can represent the threat to the proper function of society. On the contrary, there can be found factors acting positively e.g. the issue of labour immigration or integration of older people into the labour market. This dissertation thesis also provides complex statistical and economic view on the issue of population ageing including all key factors and effects on pensions, health, social and demographic area. The aim of the thesis lies is in the synthesis of important factors connected with population ageing and provides statistical assessment of the issue. The thesis provides procedures and methods that are innovative in the Czech Republic.

Labour Migration of the Hawan Ha Clan Mongghul to Aksu in Xinjiang Abstract: The current work focuses on the ongoing labour migration of the Mongghul Ha Clan from Hawan, Gansu Province to Aksu in southern Xinjiang. It presents the motivation for the migration, and examines the social, economic and cultural changes the migration has catalyzed. Impacts on local Uyghur engendered by in-migrants are discussed. The work also features an overview and a generalization of the contemporary labour migration in China and Xinjiang in particular. Interviews with migrants are transcribed in Mongghul and translated to English and serve as an important source for the work.

La mise en œuvre de politiques néolibérales globalisantes, axées sur la gouvernance des marchés, a conduit à la délocalisation des sources d’emploi vers des centres de production spécifiques, obligeant ainsi la main-d’œuvre à s’y rapprocher. C'est le cas des paysans mexicains et guatémaltèques mobilisés année après année vers les champs et les serres du Québec par le biais du Programme des travailleurs agricoles saisonniers (PTAS) ou du volet agricole du Programme des travailleurs étrangers temporaires (VA-PTET). Individus qui font partie d'une main-d'œuvre vulnérable et flexible, et dont les conditions d'embauche violent les droits fondamentaux et du travail en les liant à un seul employeur, les obligeant à résider dans la propriété de l'employeur et les exposant à un rapatriement prématuré. Ce projet de recherche infère que l'affectivité et l'émotivité sont des sujets de plus en plus explorés en sciences sociales, en particulier en géographie. En intégrant la dimension émotionnelle, il souligne la nécessité d’examiner les récits émotionnels des ouvriers agricoles transmigrants mexicains et guatémaltèques, en se basant sur l’utilisation idéologique possible des émotions socialisées à plusieurs échelles par les acteurs qui gèrent les programmes qui les embauchent. Il en découle que la compréhension des émotions de ces travailleurs, associée à leur participation à des conditions de travail spécifiques définies par le PTAS et le VA-PTET, peut contribuer de manière significative aux études traitant de la relation entre émotivité et migration de travail masculine. Cette démonstration consiste à analyser les politiques et pratiques étatiques du Canada, du Mexique et du Guatemala, en utilisant des émotions telles que la peur, le désespoir, l’acquiescement et la résignation comme mécanismes de contrôle social au sein du PTAS et du VA-PTET; ainsi que la satisfaction et la fierté de remplir le rôle de fournisseur principal du foyer en tant que forme unique de masculinité proposée par ces programmes. En particulier, la relation entre les émotions, la masculinité et l'expérience du manque de pouvoir (powerlessness) est élucidée. De même, par le biais de l'imbrication des récits des travailleurs, l'interaction de différentes catégories discriminatoires est clarifiée, sur la base du genre masculin, rarement utilisée dans les études migratoires existantes. Enfin, nous analysons les discours de ceux qui restent dans les communautés d'origine, des épouses des travailleurs et de certaines personnes clés, afin de rendre compte des coûts émotionnels causés par l'absence de leurs maris/pères de leurs enfants. / The implementation of neoliberal globalizing policies, centered on the governance of markets, has led to the relocation of employment sources to specific production centers, forcing the workforce to move to them. Such is the case of the farm workers from Mexico and Guatemala that are mobilized year after year into Québec’s fields and greenhouses through the Seasonal Agricultural Workers Program (SAWP) and / or the Agricultural Stream of the Temporary Foreign Worker Program (AS-TFWP). Individuals who are part of a vulnerable and flexible labour force, and whose hiring conditions violate their fundamental and labour rights by tying them to a single employer, forcing them to reside in the employer's premises and exposing them to premature repatriation. This research project infers that affectivity and emotionality are increasingly explored topics in the social sciences, particularly in geography. By incorporating the emotional dimension, it exposes the need to examine the emotional narratives of Mexican and Guatemalan transmigrant farm workers, based on the possible ideological use of the emotions that are socialized in a multiscalar and spatial way by the actors who govern the programs that hire them. It therefore raises the question that understanding the emotions of these workers, associated with their participation under specific work conditions framed by the SAWP and the AS-TFWP can significantly contribute to studies that address the relationship between emotionality and male labour migration. This is demonstrated by analyzing Canadian, Mexican and Guatemalan state-driven policies and practices, using emotions such as fear, despair, acquiescence and resignation as mechanisms of social control within the SAWP and the AS-TFWP, along with satisfaction pride in fulfilling the breadwinner role as the unique form of masculinity proposed by these programs. In particular, the relationship between emotions, masculinity and the experience of powerlessness is elucidated. Likewise, through the interweaving of workers' narratives, the interaction of different discriminatory categories is clarified, based on the masculine gender, rarely used in existing migratory studies. Finally, we analyze the speeches of those who have been left behind, the wives of the workers and a few key people, in order to account for the emotional costs caused by the absence of their partners and fathers of their children. / La implementación de políticas neoliberales globalizantes, centradas en la gobernanza de los mercados, ha provocado una deslocalización de las fuentes de empleo hacia centros específicos de producción, forzando a la mano de obra a desplazarse hacia éstos. Tal es el caso de la población trabajadora proveniente de México y Guatemala que es movilizada año tras año hacia campos e invernaderos quebequenses a través del Programa de Trabajadores Agrícolas Temporales (PTAT) y/o del Rubro Agrícola del programa de Trabajadores Extranjeros Temporales (RA-PTET). Individuos que forman parte de una fuerza laboral vulnerable y flexible, y cuyas condiciones de contratación violan sus derechos fundamentales y de trabajo al sujetarlos a un solo empleador, obligarlos a residir en la propiedad de éste y exponerlo a la repatriación prematura. Este proyecto de investigación infiere que afectividad y emocionalidad son temáticas exploradas de manera creciente en las ciencias sociales, particularmente, en la Geografía. Al incorporar la dimensión emocional, expone la necesidad de examinar las narrativas emocionales de los trabajadores agrícolas transmigrantes mexicanos y guatemaltecos, partiendo del posible uso ideológico de las emociones que es socializado de manera multiescalar por los actores que gobiernan los programas que los contratan. Plantea entonces, que la comprensión de las emociones de dichos trabajadores, asociadas a su participación bajo condiciones labores específicas enmarcadas por el PTAT y el RA-PTET puede contribuir significativamente a los estudios que abordan la relación entre emotividad y migración laboral masculina. Esta demostración se realiza analizando las políticas y prácticas estatales canadienses, mexicanas y guatemaltecas, de utilización de emociones tales como miedo, la desesperanza, la aquiescencia y la resignación como mecanismos de control social al interior del PTAT y el RA-PTET; a la par de la satisfacción y orgullo de cumplir con el rol de proveedor principal del hogar como forma única de masculinidad propuesta por dichos programas. De manera particular, se dilucida la relación existente entre emociones, masculinidad y la experiencia de carencia de poder (powerlessness). Asimismo, a través del entretejido de las narrativas de los trabajadores se esclarece la interacción de distintas categorías discriminatorias, teniendo como base el género masculino, raramente utilizado en los estudios migratorios existentes. Finalmente, se analizan los discursos de quienes permanecen en las comunidades de origen, las esposas de los trabajadores y algunas personas clave, a fin de dar cuenta de los costos emocionales provocados por la ausencia de sus compañeros y padres de sus hija-os.