Simula, Laurent; Trannoy, Alain - In: Revue économique 57 (2006) 3, pp. 517-527
What is the impact of the threat of migration for tax purposes on the optimum redistributive policy of a country which aims at preventing emigration of highly skilled individuals ? We use the theory of optimum income taxation à la Mirrlees [1971] to answer this question. The world consists of...