In this note we show that the equilibrium characterized by Biais, Martimort and Rochet (Econometrica, 78, 2000) could have been characterized by using direct mechanisms.

This paper provides a model of nonlinear income taxation in a context of international mobility. We consider two identical countries, in which each government chooses non-cooperatively redistributive taxes. It is shown that when skilled workers can move at low cost, the income taxation does not...