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dc.contributor.authorBlumkin, Tomeren_US
dc.contributor.authorSadka, Efraimen_US
dc.contributor.authorShem-Tov, Yotamen_US
dc.date.accessioned2011-06-10en_US
dc.date.accessioned2011-06-29T11:20:07Z-
dc.date.available2011-06-29T11:20:07Z-
dc.date.issued2011en_US
dc.identifier.urihttp://hdl.handle.net/10419/46492-
dc.description.abstractIn 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.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper: Public Finance 3471en_US
dc.subject.jelD60en_US
dc.subject.jelH20en_US
dc.subject.jelH50en_US
dc.subject.ddc330en_US
dc.subject.keywordflat taxen_US
dc.subject.keywordre-distributionen_US
dc.subject.keywordmigrationen_US
dc.subject.keywordtax-competitionen_US
dc.subject.stwFlat Taxen_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwSteuerwettbewerben_US
dc.subject.stwInternationale Arbeitsmobilitäten_US
dc.subject.stwEinkommensumverteilungen_US
dc.subject.stwTheorieen_US
dc.titleLabor migration and the case for flat taxen_US
dc.typeWorking Paperen_US
dc.identifier.ppn66190704Xen_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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