Optimal Taxation under Regional Inequality

We study how regional productivity di¤erences and labor mobility shape optimal Mirrleesian tax-transfer schemes. When tax schedules are not al- lowed to differ across regions, productivity-enhancing inter-regional migra- tion exerts a downward pressure on optimal marginal tax rates. When regiona...

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发表在:MAGKS - Joint Discussion Paper Series in Economics (Band 13-2020)
Autoren: Kessing, Sebastian G., Lipatov, Vilen, Zoubek, J. Malte
格式: 文件
语言:英语
出版: Philipps-Universität Marburg 2020
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