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dc.contributor.authorBierbrauer, Felixen
dc.contributor.authorBrett, Craigen
dc.contributor.authorWeymark, John A.en
dc.date.accessioned2011-05-19-
dc.date.accessioned2011-06-29T11:19:05Z-
dc.date.available2011-06-29T11:19:05Z-
dc.date.issued2011-
dc.identifier.urihttp://hdl.handle.net/10419/46437-
dc.description.abstractTax competition between two governments who choose nonlinear income tax schedules to maximize the average utility of its residents when skills are unobservable and labor is perfectly mobile is examined. We show that there are no Nash equilibria in which there is a skill type that pays positive taxes to one country and whose utility is larger than the average utility in the other country or in which the lowest skilled are subsidized. We also show that it is possible for the most highly skilled to receive a net transfer funded by taxes on lower skilled individuals in equilibrium. These findings confirm the race-to-the-bottom thesis in this setting.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x3329en
dc.subject.jelD82en
dc.subject.jelH21en
dc.subject.jelH87en
dc.subject.ddc330en
dc.subject.keywordincome tax competitionen
dc.subject.keywordlabor mobilityen
dc.subject.keywordoptimal income taxationen
dc.subject.keywordrace to the bottomen
dc.subject.stwEinkommensteueren
dc.subject.stwSteuerwettbewerben
dc.subject.stwHochqualifizierte Arbeitskräfteen
dc.subject.stwInternationale Arbeitsmobilitäten
dc.subject.stwOptimale Besteuerungen
dc.subject.stwTheorieen
dc.titleStrategic nonlinear income tax competition with perfect labor mobility-
dc.typeWorking Paperen
dc.identifier.ppn659354004en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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