Showing 1 - 10 of 367
This paper analyzes the treatment of commuting expenses by the income tax code from a normative and a positive point of view within a continuous space framework with endogenous residence choices and perfect labor mobility. As commuting expenses should never be deductible from the income tax base...
Persistent link: https://www.econbiz.de/10010315797
Interjurisdictional flows of imperfectly-mobile migrants, investment, and other productive resources result in the costly dynamic adjustment of resource stocks. This paper investigates the comparative dynamics of adjustment to changes in local fiscal policy with two imperfectly mobile productive...
Persistent link: https://www.econbiz.de/10010277195
This paper investigates the effects of international migration restrictions on communities' capacity to absorb income … migration as an adaptive strategy. Relying on a panel of the universe of Indonesian villages, we use a triple difference …
Persistent link: https://www.econbiz.de/10013353449
local skill share and that both skill acquisition and migration play a role. We develop and quantify a spatial equilibrium … migration linkages between cities. Counterfactual experiments suggest that the growth in capital goods imports in China between …
Persistent link: https://www.econbiz.de/10014377486
We study the impact of taxation on the location choices of individuals and tax bases in Italy. We exploit some recent tax decentralization reforms, which granted regions and municipalities greater power in setting income tax rates across brackets. Combining granular micro-level data on tax...
Persistent link: https://www.econbiz.de/10014469393
We exploit a series of public-sector entity relocations in South Korea as an exogenous source of variation in public sector employment to estimate the local employment multiplier. We find that the introduction of one public sector employment position increases private sector employment by one...
Persistent link: https://www.econbiz.de/10014469797
taxation on the migration decisions of the entire working population in a high-tax source country, Finland. We find that the … average domestic elasticity of migration with respect to the domestic tax rate is very small (around 0.0005). We also examine … the income gradient of the semi-elasticity of migration, shown to be the key sufficient statistic in Lehmann et al. (2014 …
Persistent link: https://www.econbiz.de/10015047201
replacement incomes implies migration into unemployment. Defending wages with replacement incomes brings about first …) exclusion of migrants from a national subsidy program makes it possible to avoid a distortion of the migration pattern. …
Persistent link: https://www.econbiz.de/10010261251
migration there over the period 1971-2001. What we find is that the stock of foreign students is an important predictor of … subsequent migration. This holds true whether or not the lagged endogenous variable is included. The relationship is robust to …
Persistent link: https://www.econbiz.de/10010261293
different destination countries. Focusing on migration between the four countries in our data set, we find that migration within …
Persistent link: https://www.econbiz.de/10010264459