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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/10005406069
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/10008583705
This paper studies the decision made by a family to invest in student migration. We propose an empirical structural … this procedure. We study the characteristics of potential candidates to migration that increase or decrease their … complete a Master's degree doubles the odds of migration, there is little evidence of gender preference, students migrants are …
Persistent link: https://www.econbiz.de/10013056819
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
distance-related migration costs cannot explain the lower distance sensitivity of educated and risk-loving individuals. …
Persistent link: https://www.econbiz.de/10010877921
For a long time, migration has been subject to intensive economic research. Nevertheless, empirical evidence regarding … the determinants of migration still appears to be incomplete. In this paper, we analyze the effects of socio-economic and … and unemployment benefits have positive effects on migration. Also good education and health systems tend to attract …
Persistent link: https://www.econbiz.de/10005094404
This paper investigates empirically the role of taxes on labor for the stock of expatriates and the migration flows of … to see to what extent labour income taxes and social security contributions determine migration flows. We collect data on … tax variables to estimate their effect on bilateral stocks of expatriates into OECD countries and the migration of skilled …
Persistent link: https://www.econbiz.de/10005405984
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/10005406154
In this note, we show that labour market integration can be a double-edged sword. In the presence of local human capital externalities, integration and the ensuing agglomeration of skilled labour can cause a decline in human capital and the total wage sum (net of education costs). In particular,...
Persistent link: https://www.econbiz.de/10008671737
This work focuses on a temporary guest-worker-type migration of individuals from the middle class of the wealth …
Persistent link: https://www.econbiz.de/10009020797