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Optimal income taxation and migration

Valeria De Bonis and Luca Spataro ()

International Tax and Public Finance, 2018, vol. 25, issue 4, No 2, 867-882

Abstract: Abstract We tackle the issue of optimal dynamic taxation of capital income in an economy with disconnection as in Weil (J Public Econ 38:183–198, 1989), generated by migration and intra-family altruism. We show that, when the government aims at correcting such a disconnection using time-varying weights in the social welfare function, then there is room for nonzero capital income taxation, both in the short and in the long run.

Keywords: Optimal dynamic taxation; Migration; Social discounting (search for similar items in EconPapers)
JEL-codes: E62 H21 (search for similar items in EconPapers)
Date: 2018
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DOI: 10.1007/s10797-018-9483-6

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Handle: RePEc:kap:itaxpf:v:25:y:2018:i:4:d:10.1007_s10797-018-9483-6