This paper investigates the effects of taxation on migration. It develops a stylized, two-country model to examine the impact of taxes on labor mobility.The theoretical predictions that taxes affect migration decisions and that educated workers are more responsive to taxation are supported by...

This paper investigates the effects of taxation on migration. It develops a stylized, two-country model to examine the impact of taxation on labor mobility. The theoretical prediction that taxation affects migration decisions is supported by some empirical evidence for the ASEAN and APEC...

Tax Reform in Open Economies International and Country Perspectives Edited by Iris Claus Centre for Applied Macroeconomic Analysis (CAMA), Australian National University, Australia and Inland Revenue, New Zealand Norman Gemmell University of Nottingham, UK Michelle Harding The Treasury,...

The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review...