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https://hdl.handle.net/10419/46492
Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Blumkin, Tomer | en |
dc.contributor.author | Sadka, Efraim | en |
dc.contributor.author | Shem-Tov, Yotam | en |
dc.date.accessioned | 2011-06-10 | - |
dc.date.accessioned | 2011-06-29T11:20:07Z | - |
dc.date.available | 2011-06-29T11:20:07Z | - |
dc.date.issued | 2011 | - |
dc.identifier.uri | http://hdl.handle.net/10419/46492 | - |
dc.description.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. | en |
dc.language.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x3471 | en |
dc.subject.jel | D60 | en |
dc.subject.jel | H20 | en |
dc.subject.jel | H50 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | flat tax | en |
dc.subject.keyword | re-distribution | en |
dc.subject.keyword | migration | en |
dc.subject.keyword | tax-competition | en |
dc.subject.stw | Flat Tax | en |
dc.subject.stw | Einkommensteuer | en |
dc.subject.stw | Steuerwettbewerb | en |
dc.subject.stw | Internationale Arbeitsmobilität | en |
dc.subject.stw | Einkommensumverteilung | en |
dc.subject.stw | Theorie | en |
dc.title | Labor migration and the case for flat tax | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 66190704X | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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