Osmundsen, Petter; Schjelderup, Guttorm; Hagen, Kåre Petter - In: Journal of Population Economics 13 (2000) 4, pp. 623-637
This paper analyses how governments should tax labour income accruing to a group of highly skilled and geographically mobile individuals who divide their time or career between several jurisdictions. The analysis differs from previous models on migration and taxation by addressing optimal...