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Erscheinungsjahr: 
2018
Quellenangabe: 
[Journal:] IZA World of Labor [ISSN:] 2054-9571 [Article No.:] 423 [Publisher:] Institute for the Study of Labor (IZA) [Place:] Bonn [Year:] 2018
Verlag: 
Institute for the Study of Labor (IZA), Bonn
Zusammenfassung: 
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?
Schlagwörter: 
tax competition
top income earners
migration
JEL: 
F22
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
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