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• W2106725847 abstract "Abstract We investigate how potential tax-driven migrations modify the Mirrlees income tax schedule when two countries play Nash. The social objective is the maximin and preferences are quasi-linear in consumption. Individuals differ both in skills and migration costs, which are continuously distributed. We derive the optimal marginal income tax rates at the equilibrium, extending the Diamond-Saez formula. We show that the level and the slope of the semi-elasticity of migration (on which we lack empirical evidence) are crucial to derive the shape of optimal marginal income tax." @default.
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• W2106725847 date "2014-09-24" @default.
• W2106725847 modified "2023-10-16" @default.
• W2106725847 title "Tax me if you can! Optimal Nonlinear Income Tax Between Competing Governments*" @default.
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• W2106725847 doi "https://doi.org/10.1093/qje/qju027" @default.
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