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• W1570635222 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. JEL-Code: D600, H200, H500." @default.
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• W1570635222 date "2011-05-31" @default.
• W1570635222 modified "2023-09-23" @default.
• W1570635222 title "Labor migration and the case for flat tax" @default.
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• W1570635222 doi "https://doi.org/10.22004/ag.econ.275771" @default.
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