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Optimal Income Taxation with Tax Competition

Lipatov, Vilen; Weichenrieder, Alfons - CESifo - 2010

We introduce tax competition for mobile labor into an optimal-taxation model with two skill levels. We analyze a symmetric subgame-perfect Nash equilibrium of the game between two governments and two taxpayer populations. Tax competition reduces the distortion from the informational asymmetry...

Persistent link: https://www.econbiz.de/10008533992

Migration into the Welfare State: Tax and Migration Competition

Razin, Assaf - CESifo - 2013

capital), and the volume of migration (of both skill types), to be higher in the competitive regime than in the coordinated … positive if the (state variable) the capital stock is within a certain range, or zero, otherwise. Migration share of native … level, otherwise. In the case of private saving only regime, the migration share is intermediate level. Thus, migration …

Persistent link: https://www.econbiz.de/10010652442

What Do Immigrants Value Most About Switzerland? Evidence of the Relative Importance of Income Taxes

Morger, Mario - CESifo - 2013

indicate that income taxes are a significant pull factor for international migration decisions. The same is true with respect … to intra-national migration. However, dominance analysis suggests that the relative impact of taxes compared to other …

Persistent link: https://www.econbiz.de/10010877741

Mobile Tax Base as a Global Common

Konrad, Kai A. - CESifo - 2007

If countries anticipate Bertrand competition in tax rates, they may expend effort that makes some of their tax payers less mobile or increases the mobility of tax payers elsewhere. I provide piecemeal evidence on what activities countries use. I analyse how such activities interact with Bertrand...

Persistent link: https://www.econbiz.de/10005406068

International Tax Competition: Zero Tax Rate at the Top Re-established

Blumkin, Tomer; Sadka, Efraim; Shem-Tov, Yotam - CESifo - 2012

widening as migration costs decrease. …

Persistent link: https://www.econbiz.de/10010550243

Tax Interactions among Belgian Municipalities: Does Language Matter?

Gérard, Marcel; Jayet, Hubert; Paty, Sonia - CESifo - 2009

This paper tests the existence of strategic interactions among municipalities using a panel of Belgian local tax rates from 1985 to 2004. A special emphasis is put on the role of the language spoken in the various municipalities. Our results first confirm previous findings for Belgium suggesting...

Persistent link: https://www.econbiz.de/10005406425