Blumḳin, Tomer; Tsadḳah, Efrayim; Shem-Ṭov, Yotam - 2011
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 …