Is high-skilled migration harmful to tax systems’ progressivity

Laurent Simula and Alain Trannoy

IZA World of Labor, 2018, No 423, 423

Abstract: Decreased transportation costs have led to the transmission of ideas and values across national borders that has helped reduce the barriers to international labor mobility. In this context, high-skilled individuals are more likely to vote with their feet in response to high income taxes. It is thus important to examine the magnitude of tax-driven migration responses in developed countries as well as the possible consequences of income tax competition between nation states. More specifically, how does the potential threat of migration affect a country’s optimal income tax policies?

Keywords: tax competition; top income earners; migration (search for similar items in EconPapers)
JEL-codes: F22 (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (1)

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Working Paper: Is high-skilled migration harmful to tax systems' progressivity? (2018)
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