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possible tax changes by devolved governments. We estimate and aggregate migration responses to existing tax differentials … changed by implementing different tax rates, given the migration responses estimated. The model is used to assess the fiscal …
Persistent link: https://www.econbiz.de/10011540007
partially mobile across the member states of the state union, which gives rise to distortive migration incentives. If …. The central government generally cannot provide full unemployment insurance as long as migration is costly. In contrast …
Persistent link: https://www.econbiz.de/10012156083
partially mobile across the member states of the state union, which gives rise to distortive migration incentives. If …. The central government generally cannot provide the second-best unemployment insurance as long as migration is costly. In …
Persistent link: https://www.econbiz.de/10012029709
mobility, this opposing migration effect completely outweighs the pooling effect, and the insurance is no longer inefficient …
Persistent link: https://www.econbiz.de/10012502075
Governments often deliver social welfare benefits through ldquo;tax expenditures,rdquo; provisions of the tax code (such as home mortgage deductions) designed to serve social policy objectives. This Article considers the criteria for granting tax expenditures to individuals who work abroad....
Persistent link: https://www.econbiz.de/10012753188
Persistent link: https://www.econbiz.de/10001450173
. Therefore the migration volumes under the policycompetition regime exceed those under the policy-coordination regime. With loose … amounts to excessively high income redistribution - a negative fiscal externality. …
Persistent link: https://www.econbiz.de/10012803191
In this paper we employ a tax-competition model to demonstrate that in the presence of migration the re …-distributive advantage of a non-linear income tax system over a linear (flat) one is significantly mitigated relative to the autarky (no-migration …) equilibrium. When migration threats are sufficiently strong, a coordinated shift from a non-linear (prima-facie superior) system …
Persistent link: https://www.econbiz.de/10013124389
redistribution. -- flat tax ; re-distribution ; migration ; tax-competition …In this paper we employ a tax-competition model to demonstrate that in the presence of migration the re …-distributive advantage of a non-linear income tax system over a linear (flat) one is significantly mitigated relative to the autarky (no-migration …
Persistent link: https://www.econbiz.de/10009130229
redistributive taxation. In a formal model of redistribution with international migration and fiscal competition we derive the main …. In this paper, we analyze the implications of such a patriotic lock-in in a world with international migration and …
Persistent link: https://www.econbiz.de/10012763927