Lozachmeur, Jean-Marie; Pestieau, Pierre; Hamilton, Jon - In: Economics Bulletin 8 (2002) 2, pp. 1-6
This paper argues that there is no race to the bottom when the social planner adopts a Rawlsian criterion, only the poor are mobile and they do not work at the optimal tax outcome. This argument is developed within a two skill-model of optimal income taxation.
