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 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)
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