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Shall we keep the highly skilled at home? The optimal income tax perspective
Simula, Laurent; Trannoy, Alain - 2011
migration costs, utilities and costs both depending on productivity. Three average social criteria are distinguished - national …
Persistent link: https://www.econbiz.de/10010274951
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Shall We Keep Highly Skilled at Home? The Optimal Income Tax Perspective
Trannoy, Alain; Simula, Laurent - Nationalekonomiska Institutionen, Uppsala Universitet - 2009
migration costs, utilities and costs both depending on productivity. Three average social criteria are distinguished – national …
Persistent link: https://www.econbiz.de/10008506827
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Optimal Non-Linear Income Tax when Highly Skilled Individuals Vote with their Feet
Simula, Laurent; Trannoy, Alain - Groupement de Recherche en Économie Quantitative … - 2006
down in a laissez-faire country B while paying positive migration costs. We first examine the impact of the threat of … migration, assuming participation constraints are taken into account for all individuals, and show that optimal linear income …
Persistent link: https://www.econbiz.de/10005292380
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Optimal Income Tax under the Threat of Migration by Top-Income Earners
Trannoy, Alain; Simula, Laurent - Nationalekonomiska Institutionen, Uppsala Universitet - 2009
Mirrleesian economy. An individual emigrates if his domestic utility is less than his utility abroad, net of migration costs … abroad and the migration costs expressed as a fraction of the utility obtained abroad. The Rawlsian marginal tax rates …
Persistent link: https://www.econbiz.de/10008506825
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Optimal Linear Income Tax when Agents Vote with their Feet
Simula, Laurent; Trannoy, Alain - In: FinanzArchiv: Public Finance Analysis 62 (2006) 3, pp. 393-415
-faire country B while paying positive migration costs. We first examine the effect of the threat of migration, assuming …
Persistent link: https://www.econbiz.de/10005582196
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Optimal Non-Linear Income Tax when Highly Skilled Individuals Vote with their Feet
Simula, Laurent; Trannoy, Alain - Groupement de Recherche en Économie Quantitative … - 2006
emigrates if his domestic utility is less than his utility abroad net of migration costs, utilities and costs both depending on …
Persistent link: https://www.econbiz.de/10005512010
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Optimal Non-Linear Income Tax when Highly Skilled Individuals Vote with their Feet
Simula, L.; Trannoy, A. - Faculty of Economics, University of Cambridge - 2006
emigrates if his domestic utility is less than his utility abroad net of migration costs, utilities and costs both depending on …
Persistent link: https://www.econbiz.de/10005113774
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Optimal income taxation with tax competition
Lipatov, Vilen; Weichenrieder, Alfons J. - 2010
We introduce tax competition for mobile labor into an optimal-taxation model with two skill levels. We analyze a symmetric subgame-perfect Nash equilibrium of the game between two governments and two taxpayer populations. Tax competition reduces the distortion from the informational asymmetry...
Persistent link: https://www.econbiz.de/10010277220
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Optimal income taxation with tax competition
Lipatov, Vilen; Weichenrieder, Alfons - Saïd Business School, Oxford University - 2012
We introduce tax competition for mobile labor into an optimal- taxation model with two skill levels and analyze a symmetric subgame- perfect Nash equilibrium of the game between two governments and two taxpayer populations. Tax competition reduces the distortion from the informational asymmetry...
Persistent link: https://www.econbiz.de/10010883291
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Optimal Income Taxation with Tax Competition
Lipatov, Vilen; Weichenrieder, Alfons - CESifo - 2010
We introduce tax competition for mobile labor into an optimal-taxation model with two skill levels. We analyze a symmetric subgame-perfect Nash equilibrium of the game between two governments and two taxpayer populations. Tax competition reduces the distortion from the informational asymmetry...
Persistent link: https://www.econbiz.de/10008533992