regime, departures from the social optimum can be compensated by lower and less regressive income taxes than those obtained …

between 1900 and 1930. Exploiting the sequential introduction of personal and corporate state income taxes, we analyze matched … introduction indicator. Our findings indicate that the implementation of personal state income taxes lead to an 8.7% increase in … internal migration. The adoption of corporate state income taxes is associated with a larger overall rise in internal migration …

industrialized countries. Commonly accepted, corporate as well as individual taxes have a major impact on the costs of a SOP. In …

doctors, and too many lawyers. If the total tax rate is kept constant, then replacing part of existing wage taxes with … graduate taxes, collected also from migrants, would improve efficiency. It could even allow for a Pareto-improvement. …