Nonlinear taxes for spatially mobile workers

Charles Blackorby, Craig Brett and Ana Cebreiro

International Journal of Economic Theory, 2007, vol. 3, issue 1, 57-74

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.

Date: 2007
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https://doi.org/10.1111/j.1742-7363.2007.00047.x

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