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- W2024215451 abstract "This article examines optimal nonlinear taxes with worker mobility. We devise a model in which two qualitatively different types of workers choose to live in either of two jurisdictions. Residence decisions and labor–leisure choices are influenced by the tax schedules operating in the two regions. Within worker category, individuals may differ in attachment to one or the other of the regions. We show how worker mobility affects the optimal tax schedule, and address the spatial distribution of the population under optimal taxation. We examine a special case in which it is possible to make statements about the second-best distribution of population." @default.
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- W2024215451 date "2007-03-01" @default.
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- W2024215451 title "Nonlinear taxes for spatially mobile workers" @default.
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- W2024215451 doi "https://doi.org/10.1111/j.1742-7363.2007.00047.x" @default.
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