Purpose – This paper aims to analyze the repatriation adjustment process of international employees in the Spanish context. The paper also aims to test the applicability of Black et al. 's repatriation adjustment model for Spanish repatriates. Design/methodology/approach – The paper reports...

Purpose – This paper aims to review the case for improved (supra‐national) regional social and labour policies in principle, assess the extent to which existing regional associations of governments and regional organizations are actually developing effective regional labour policies in...

Purpose – The purpose of this paper is to investigate the effect of self‐assessed health on retirement plans of older migrants living in France. As immigration is primarily associated with labor considerations, the role of economic incentives in the migration decision suggests that health...

Purpose – The purpose of this paper is to estimate the impact of minimum wages on employment and wages in China. Design/methodology/approach – The paper uses the difference‐in‐difference methodology to estimate the employment and wage impacts of the minimum wage increase in 2003 – a...

This article investigates the movement of labour within the EC. In evaluating the implications of the Single European Market for free movement of labour, the author reviews several recent studies of labour migration and considers barriers to mobility, such as non‐recognition of training...

This article discusses the controversies surrounding the issue of labour importation, and then describes the development of the various labour importation schemes introduced over the years as well as its institutional arrangements and its gaps. The managerial implications of labour importation...

Employee benefits with regard to expatriate workers can be a time‐consuming and complex area for corporate management. Problems arise because these expatriate workers tend to be mobile, their working locations can be unpredictable in many ways and their retirement location may be uncertain....

As with all other aspects of the taxation of expatriate workers, social security issues require careful consideration by employers. The social security benefit rights of UK expatriate employees are examined with regard to their liability, and that of their employers, to pay social security...

The 1988 Finance Act has a number of implications for the taxation of expatriates of UK origin. The main changes are outlined and the main groups of individuals who benefit or not are assessed. Some possible areas for planning maximum tax‐effectiveness are focused on.

Tax equalisation has become regarded as the principle whereby an employing company protects the net pay of an expatriate worker, so that the worker will be able to enjoy a standard of living of at least equal to that which was enjoyed in the home country. This policy and some of its implications...