LOCATION, (REAL) LOCATION, (TAX) LOCATION: AN ESSAY ON MOBILITY’S PLACE IN OPTIMAL TAXATION
Most models of optimal taxation with mobility deal only with real mobility, in the sense that moving out of a jurisdiction’s tax base entails a physical movement. But often escaping a jurisdiction’s tax net does not necessarily entail any physical movement, is often an avoidance (or even evasion) device, and can be accomplished by the “mere stroke of a pen.” The cost of such movement, and therefore the base elasticity, is endogenous to both private agent actions and government policy actions. In this paper, I explore the implications of expanding our notion of mobility by first defining it and then addressing its place in optimal taxation.
Year of publication: |
2010
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Authors: | Slemrod, Joel |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 63.2010, 4, p. 843-64
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Publisher: |
National Tax Association - NTA |
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