With decreasing migration costs and fiscal decentralisation on the policy agenda in variousOECD countries, the impact of taxation on migration is of growing interest. Empirical studieson this topic have been limited due to a lack of comparable data in an international contextand a lack of...

In the context of an emerging focus on highly skilled migration throughout the OECD area,the question under which circumstances migrants can be expected to be relatively skilled is ofparticular importance. Borjas (1987, 1994) has analysed the relation between the incomedistribution and the...