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Human capital mobility : implications for efficiency, income distribution, and policy
Wildasin, David E. - 2014
Mobility of highly-skilled workers affects and is affected by labor market conditions, taxes, and other policies. This paper documents the demographic and fiscal importance of international migration, especially in aging societies, reviews the efficiency and distributional effects of mobility,...
Persistent link: https://www.econbiz.de/10010354844
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Income taxes, property values, and migration
Glazer, Amihai; Kanniainen, Vesa; Poutvaara, Panu - 2003
We consider taxation by a Leviathan government and by a utilitarian government in the presence of heterogeneous locations within a country, when migration from one country to another is and is not possible. In a closed economy, a utilitarian government may transfer income from the poor to the...
Persistent link: https://www.econbiz.de/10011511078
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Optimal redistributive pensions and the cost of self-control
Bouchard St-Amant, Pier-André; Garon, Jean-Denis - 2014
of a public pension system: the contribution rate and its degree of redistribution. The pension regime affects …
Persistent link: https://www.econbiz.de/10010391797
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Decentralization and progressive taxation
Berset, Simon; Schelker, Mark - 2021
The traditional normative literature on fiscal federalism argues that redistributive policies should be centralized in order to avoid welfare- or tax-induced migration. However, recent evidence shows that even in a setup where the progressivity of the income tax schedule is centralized to an...
Persistent link: https://www.econbiz.de/10012421200
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Distributional effects of the wealth tax under a lifetime-dynastic income concept
Halvorsen, Elin; Thoresen, Thor Olav - 2017
Recent books by Thomas Piketty (Piketty, 2014) and Anthony Atkinson (Atkinson, 2015) have brought the annual wealth tax back on the policy agenda. Both authors suggest using the annual wealth tax to supplement the redistributional effects of the income tax, assigning it a role as a...
Persistent link: https://www.econbiz.de/10011717186
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Nonlinear taxation of income and education in the presence of income-misreporting
Bastani, Spencer; Gahvari, Firouz; Micheletto, Luca - 2022
We study the joint design of nonlinear income and education taxes when the government pursues redistributive objectives. A key feature of our setup is that the ability type of an agent can affect both the costs and benefits of acquiring education. Market remuneration of agents depends on both...
Persistent link: https://www.econbiz.de/10013390911
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Take it or leave it: take-up, optimal transfer programs, and monitoring
Jacquet, Laurence - 2010
This paper studies the optimal income redistribution and optimal monitoring when disability benefits are intended for …
Persistent link: https://www.econbiz.de/10003965111
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Higher education financing and income redistribution
Wigger, Berthold U. - 2001
This paper considers an optimal income tax cum higher educationpolicy.It shows that in the presence of an optimal income tax systemhigher education should be taxed rather than subsidized.Furthermore, income taxes should become less progressive whenan optimal higher education policy is introduced.
Persistent link: https://www.econbiz.de/10011399548
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Optimal redistribution and monitoring of labor effort
Zoutman, Floris T.; Jacobs, Bas - 2014
This paper extends the Mirrlees (1971) model of optimal non-linear income taxation with a monitoring technology that allows the government to verify labor effort at a positive, but non-infinite cost. Monitored individuals receive a penalty, which increases if individuals earn a lower income...
Persistent link: https://www.econbiz.de/10010249672
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Social exclusion and optimal redistribution
Aronsson, Thomas; Bastani, Spencer; Tayibov, Khayyam - 2021
We integrate social exclusion, operationalized in terms of long-term unemployment, into the theory of optimal …, in conjunction with optimal income taxation, contributes to redistribution and reduced long-term unemployment. The second … varies with the government's preferences for redistribution and the characteristics of those risking long-term unemployment. …
Persistent link: https://www.econbiz.de/10012694145