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Un modèle simple de concurrence fiscale où la mobilité des pauvres favorise la redistribution

Philippe De Donder () and Jean Hindriks ()

L'Actualité Economique, 1999, vol. 75, issue 1, 253-268

Abstract: This paper presents a model of fiscal competition between two identical jurisdictions. The population in each jurisdiction is divided in three income classes and chooses non-cooperatively, by majority voting, its redistributive policy anticipating correctly the migration flows that will result and taking as given the policy choice of the other jurisdiction. Decreasing returns on the labour market balance migration flows. By contrast with the existing literature, we focus on the interaction between the mobility of each class. Cet article développe un modèle de concurrence fiscale entre deux pays identiques. Dans chaque pays la population se partage en trois classes de revenus et choisit sur base d’un vote majoritaire sa politique fiscale en anticipant correctement les mouvements migratoires qui en résultent. Les rendements décroissants du travail équilibrent les flux migratoires. À l’opposé de la littérature existante, nous mettons l’accent sur les interactions entre la mobilité des différentes classes.

Date: 1999
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