This work deals with the interplay of skilled worker emigration and school participation in small developing economies. We develop an Overlapping generations framework with talent heterogeneity, where agents make intertemporal decisions on schooling and emigration. The main innovation compared...

Gemeindeeinkommensteuer, Kernstadt-Umland-Wirkung, Mikrosimulation, Steuerstatistik, Zinsabzugsbeschränkungen, Rechtsformneutralität, Rechtsformentscheidungen, Haftungsbeschränkung, Steuerplanung, Steueraggressivität , Steuerprüfung, Corporate Governance. - Local income taxes, regional tax...