Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/227600 
Erscheinungsjahr: 
2019
Schriftenreihe/Nr.: 
Volkswirtschaftliche Diskussionsbeiträge No. 191-19
Verlag: 
Universität Siegen, Fakultät III, Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, Siegen
Zusammenfassung: 
Combining an intensive labor supply margin with an extensive, productivity-enhancing migration margin, we determine how regional inequality and labor mobility shape optimal redistribution. We propose the use of delayed optimal-control techniques to obtain optimal tax formulae with location-dependent productivity and multidimensional heterogeneity. Productivity-enhancing interregional migration exerts a downward pressure on marginal tax rates. Allowing for regionally differentiated taxation with location-dependent productivity, we find that marginal tax rates in high-(low-)productivity regions should be corrected downwards (upwards). Simula- tions using the productivity differences between metropolitan and other regions in the US indicate that productivity-increasing internal migration constitutes only a minor constraint on regionally undifferentiated redistributive taxation, but it is quantitatively more important for differentiated taxation.
Schlagwörter: 
optimal taxation
redistribution
regional inequality
migration
multidimensional screening
delayed optimal control
JEL: 
H11
J45
R12
Dokumentart: 
Working Paper

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