Migration, Alternative Tax Regimes and Capital Accumulation

Kazuo Ueda and Koichi Hamada

Chapter 25 in Human Resources, Employment and Development, 1983, pp 368-384 from Palgrave Macmillan

Abstract: Abstract The purpose of this paper is twofold. First, it is concerned with the effects of a choice of a tax regime — an expenditure tax versus an income tax — on capital accumulation, the rate of interest, wages and the utility level of a representative individual in an economy. The analysis is carried out by utilising a standard overlapping generations growth model. Second, the results of the analysis are used to study factor movements between countries which differ only in their tax regimes. Also, we briefly discuss some of the implications of differing tax regimes on the migration of skilled workers.

Keywords: Capital Accumulation; Government Expenditure; Skilled Worker; Skilled Labour; Utility Level (search for similar items in EconPapers)
Date: 1983
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Persistent link: https://EconPapers.repec.org/RePEc:pal:intecp:978-1-349-22741-9_25

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DOI: 10.1007/978-1-349-22741-9_25

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