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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 - 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
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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 the Highly Skilled at Home? The Optimal Income Tax Perspective
Simula, Laurent; Trannoy, Alain - CESifo - 2011
migration costs, utilities and costs both depending on productivity. Three average social criteria are distinguished – national …
Persistent link: https://www.econbiz.de/10008833928
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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 … 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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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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Income redistribution in open economies : presented at CESifo Area Conference on Global Economy, May 2015
Tóbiás, Áron - 2015
I propose a model of income redistribution in an open-economy environment. The world consists of a finite number of countries whose governments seek to maximize the welfare of their low-skilled populations by taxing skilled workers' labor income. While tax competition limits the extent to which...
Persistent link: https://www.econbiz.de/10010528950
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Global taxation and national welfare states
Jha, Priyaranjan; Mukherjee, Rahul - 2023
This paper studies the effects of globalization on the ability of governments to generate tax revenues for the financing of national welfare states. In this context, it summarizes the theoretical predictions of various economic models of tax competition between countries and discusses the role...
Persistent link: https://www.econbiz.de/10014306784
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Global Taxation and National Welfare States
Jha, Priyaranjan; Mukherjee, Rahul - 2023
This paper studies the effects of globalization on the ability of governments to generate tax revenues for the financing of national welfare states. In this context, it summarizes the theoretical predictions of various economic models of tax competition between countries and discusses the role...
Persistent link: https://www.econbiz.de/10014377496