widening as migration costs decrease. …

Migration of young workers (as distinct from retirees), even when driven in by the generosity of the welfare state …, slows down the trend of increasing dependency ratio. But, even though low-skill migration improves the dependency ratio, it … estimate the fiscal burden that low-skill migration imposes on the fiscal system. However, an important message of this paper …

In this paper we employ a tax-competition model to demonstrate that in the presence of migration the re …-distributive advantage of a non-linear income tax system over a linear (flat) one is significantly mitigated relative to the autarky (no-migration …) equilibrium. When migration threats are sufficiently strong, a coordinated shift from a non-linear (prima-facie superior) system …