Optimal Income Taxation and International Labour Mobility
Guttorm Schjelderup ()
Bulletin of Economic Research, 1997, vol. 49, issue 4, 327-46
This paper considers how a linear income tax should be set optimally when individuals are internationally mobile. The optimum tax analysis is founded on a social welfare function where each Individual counts in the social welfare according to residence time in the home country. The discussion of the optimal income tax is organized from two perspectives. The first relates to the optimum income tax when a uniform lump sum transfer is used, while the second concerns the optimal rate of tax when a transfer is used which depends on time of residence in the taxing jurisdiction. Copyright 1997 by Blackwell Publishing Ltd and the Board of Trustees of the Bulletin of Economic Research
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Working Paper: Optimal Income Taxation and International Labor Mobility (1991)
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