Gabszewicz, Jean; Tarola, Ornella; Zanaj, Skerdilajda - Centre de Recherche en Économie Appliquée (CREA), … - 2013
We analyze the effects of labor migration flows on income taxation between two countries (regions) differing by the size of their population and the level of productive efficiencies. Residents, otherwise identical, are heterogeneous because they incur different migration costs. Each resident...