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dc.contributor.authorBlumkin, Tomeren
dc.contributor.authorSadka, Efraimen
dc.contributor.authorShem-Tov, Yotamen
dc.date.accessioned2011-06-10-
dc.date.accessioned2011-06-29T11:20:07Z-
dc.date.available2011-06-29T11:20:07Z-
dc.date.issued2011-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x3471en
dc.subject.jelD60en
dc.subject.jelH20en
dc.subject.jelH50en
dc.subject.ddc330en
dc.subject.keywordflat taxen
dc.subject.keywordre-distributionen
dc.subject.keywordmigrationen
dc.subject.keywordtax-competitionen
dc.subject.stwFlat Taxen
dc.subject.stwEinkommensteueren
dc.subject.stwSteuerwettbewerben
dc.subject.stwInternationale Arbeitsmobilitäten
dc.subject.stwEinkommensumverteilungen
dc.subject.stwTheorieen
dc.titleLabor migration and the case for flat tax-
dc.typeWorking Paperen
dc.identifier.ppn66190704Xen
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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