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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

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

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

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

Pollution and capital tax competition within a regional block

Hadjiyiannis, Costas; Hatzipanayotou, Panos; Michael, … - 2004

The paper examines the interaction among taxes on factors income, environmental quality and welfare. We construct a two-country regional block model with capital mobility and cross-border pollution. Pollution in the two countries is simultaneously abated by the private sector, in response to a...

Persistent link: https://www.econbiz.de/10002127095

Optimal income taxation with tax competition

Lipatov, Vilen; Weichenrieder, Alfons J. - 2010

countries are heterogeneous, this effect is more pronounced in the smaller country. -- optimal income tax ; migration … ; unemployment ; tax competition ; Leviathan government …

Persistent link: https://www.econbiz.de/10003982002

Pollution and capital tax competition within a regional block : presented at CEFifo Area Conference on Public Sector Economics, May 2003

Hadjiyiannis, Costas; Hatzipanayotou, Panos; Michael, … - 2004

The paper examines the interaction among taxes on factors income, environmental quality and welfare. We construct a two-country regional block model with capital mobility and crossborder pollution. Pollution in the two countries is simultaneously abated by the private sector, in response to a...

Persistent link: https://www.econbiz.de/10011449271

Optimal Income Taxation with Tax Competition

Lipatov, Vilen - 2013

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/10013094567

Pollution and Capital Tax Competition within a Regional Block

Hatzipanayotou, Panos; Hadjiyiannis, Costas; Michael, … - 2021

The paper examines the interaction among taxes on factors income, environmental quality and welfare. We construct a two-country regional block model with capital mobility and crossborder pollution. Pollution in the two countries is simultaneously abated by the private sector, in response to a...

Persistent link: https://www.econbiz.de/10013319222

Nonlinear taxation and international mobility in general equilibrium

Janeba, Eckhard; Schulz, Karl - 2021

wisdom, in general equilibrium, migration lowers the bottom tax rate but raises the top tax rate, making the optimal tax …

Persistent link: https://www.econbiz.de/10012542149