Standard economic arguments suggest that if immigration changes factor returns
then it generates a total surplus to the benefit of the receiving country but that this may
involve pretax losses for some and gains for others. Capturing and redistributing that
immigration surplus to ensure a fairer distribution of the gains will depend on the
nature of the tax system. The impact of immigration on wages may also mean that prior
native wages of those of similar type may be a misleading guide to the tax payments that
may be expected from immigrants themselves.