PIASER, Gwenaël - Center for Operations Research and Econometrics (CORE), … - 2003
This paper provides a model of nonlinear income taxation in a context of international mobility. We consider two … workers can move at low cost, the income taxation does not involve distortions. When the cost to move becomes high for skilled … workers, taxation policy is less redistributive but qualitatively similar to the taxation policy in autarky. Moreover, the …