Dokument
| Titel: | Optimal Taxation under Regional Inequality |
| Autor: | Kessing, Sebastian G. |
| Weitere Verfasser: | Lipatov, Vilen; Zoubek, J. Malte |
| Veröffentlicht: | 2020 |
| URI: | https://archiv.ub.uni-marburg.de/es/2024/0640 |
| DOI: | https://doi.org/10.17192/es2024.0640 |
| ISSN: | 1867-3678 |
| DDC: | 330 Wirtschaft |
| Publikationsdatum: | 2024-01-19 |
| Lizenz: | https://creativecommons.org/publicdomain/mark/1.0 |
| Schlagwörter: |
|---|
| regional in- equality, place-based redistribution, delayed optimal control, migration, multidimensional screening, Optimal taxation |
Summary:
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
regionally di¤erentiated taxation is allowed, marginal tax rates in high-
(low-)productivity regions should be corrected downwards (upwards) rela-
tive to the benchmark without migration. Simulations of the productivity
di¤erences between metropolitan and other areas of the US indicate that
migration affects the optimal tax-transfer schedule more strongly in the
regionally differentiated rather than in the undi¤erentiated case.
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