@techreport{Blumkin2011Labor,
abstract = {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 to a flat (inferior) regime is not too welfare-costly, even when the extent of re-distribution is significant. Therefore, such a shift may be warranted on administrative grounds. We also show, as expected, that migration reduces the extent of redistribution.},
address = {M\"{u}nchen},
author = {Tomer Blumkin and Efraim Sadka and Yotam Shem-Tov},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {D60; H20; H50; 330; flat tax; re-distribution; migration; tax-competition; Flat Tax; Einkommensteuer; Steuerwettbewerb; Internationale Arbeitsmobilit\"{a}t; Einkommensumverteilung; Theorie},
language = {eng},
number = {3471},
publisher = {CESifo},
title = {Labor migration and the case for flat tax},
type = {CESifo working paper: Public Finance},
url = {http://hdl.handle.net/10419/46492},
year = {2011}
}
