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Taxing mobile and overconfident top earners
Haufler, Andreas; Nishimura, Yukihiro - 2022 - Revised version, February 2022
are not. When governments maximize tax revenues, we show that overconfidence unambiguously reduces the bonus tax rate that … overconfidence is increased. …
Persistent link: https://www.econbiz.de/10013193271
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Tax me if you can! : optimal nonlinear income tax between competing governments
Lehmann, Etienne; Simula, Laurent; Trannoy, Alain - 2013
margin. The skill distribution is continuous, and, for each skill level, the distribution of migration cost is also … migration is decreasing in the skill level. When the semi-elasticity of migration is increasing in the skill level, either … negative. Numerical simulations are calibrated using plausible values of the semi-elasticity of migration for top income …
Persistent link: https://www.econbiz.de/10009773433
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Tax me if you can! : optimal nonlinear income tax between competing governments
Lehmann, Etienne; Simula, Laurent; Trannoy, Alain - 2013
migration costs, which are continuously distributed. We derive the optimal marginal income tax rates at the equilibrium …, extending the Diamond-Saez formula. The theory and numerical simulations on the US case show that the level and the slope of the … semi-elasticity of migration on which we lack empirical evidence are crucial to derive the shape of optimal marginal income …
Persistent link: https://www.econbiz.de/10010195415
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Tax competition with two tax instruments : and tax evasion
Becker, Johannes; Wilson, John D. - 2021 - This version September 20, 2021
We consider a world in which countries apply optimal taxes on mobile capital and savings (like in Bucovetsky and Wilson, 1991). Firms and savers may underreport income in order to avoid or evade taxation. We show that, even in the presence of underreporting, the equilibrium under tax competition...
Persistent link: https://www.econbiz.de/10012625748
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Strategic nonlinear income tax competition with perfect labor mobility
Bierbrauer, Felix; Brett, Craig; Weymark, John Allan - 2011
Tax competition between two governments who choose nonlinear income tax schedules to maximize the average utility of its residents when skills are unobservable and labor is perfectly mobile is examined. We show that there are no Nash equilibria in which there is a skill type that pays positive...
Persistent link: https://www.econbiz.de/10009009660
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Strategic Nonlinear Income Tax Competition with Perfect Labor Mobility
Bierbrauer, Felix J. - 2011
Tax competition between two governments who choose nonlinear income tax schedules to maximize the average utility of its residents when skills are unobservable and labor is perfectly mobile is examined. We show that there are no Nash equilibria in which there is a skill type that pays positive...
Persistent link: https://www.econbiz.de/10013130417
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Tax Me If You Can! Optimal Nonlinear Income Tax between Competing Governments
Lehmann, Etienne - 2013
migration costs, which are continuously distributed. We derive the optimal marginal income tax rates at the equilibrium …, extending the Diamond-Saez formula. The theory and numerical simulations on the US case show that the level and the slope of the … semi-elasticity of migration on which we lack empirical evidence are crucial to derive the shape of optimal marginal income …
Persistent link: https://www.econbiz.de/10013074211
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Tax Me If You Can! Optimal Nonlinear Income Tax between Competing Governments
Lehmann, Etienne - 2013
margin. The skill distribution is continuous, and, for each skill level, the distribution of migration cost is also … migration is decreasing in the skill level. When the semi-elasticity of migration is increasing in the skill level, either … negative. Numerical simulations are calibrated using plausible values of the semi-elasticity of migration for top income …
Persistent link: https://www.econbiz.de/10013077452
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Tax competition and profit shifting : on the relationship between personal and corporate tax rates
Fuest, Clemens; Weichenrieder, Alfons J. - 2002
The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries. The EU therefore makes considerable efforts to achieve cooperation among EU member states in order to improve tax enforcement. The present...
Persistent link: https://www.econbiz.de/10011541078
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Labor Migration and the Case for Flat Tax
Blumkin, Tomer - 2011
In this paper we employ a tax-competition model to demonstrate that in the presence of migration the re …-distributive advantage of a non-linear income tax system over a linear (flat) one is significantly mitigated relative to the autarky (no-migration …) equilibrium. When migration threats are sufficiently strong, a coordinated shift from a non-linear (prima-facie superior) system …
Persistent link: https://www.econbiz.de/10013124389