Differential income taxation and Tiebout sorting Takuya Obara
By: Obara, Takuya
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Material type: 
ArticlePublisher: 2019Subject(s): IMPOSICION OPTIMA | SERVICIOS PUBLICOS | TRABAJO | PRODUCTIVIDAD | MODELOS ECONOMETRICOS
In:
FinanzArchiv v. 75, n. 1, January 2019, p. 1-38Summary: This study examines optimal nonlinear income taxes when individuals differ in their preference for a public good and labor productivity. We consider two regions, of which one provides a higher-quality public service than the other, thus inducing individuals to »vote with their feet.« The government implements a region-specific income tax schedule to reflect the difference in benefits from the public service between the regions in the tax system. We demonstrate that the optimal structure of the tax system is dramatically reformed, depending on whether individuals can move or not.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 207/2019/1-1 (Browse shelf) | Available | OP 207/2019/1-1 |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Bibliografía.
This study examines optimal nonlinear income taxes when individuals differ in their preference for a public good and labor productivity. We consider two regions, of which one provides a higher-quality public service than the other, thus inducing individuals to »vote with their feet.« The government implements a region-specific income tax schedule to reflect the difference in benefits from the public service between the regions in the tax system. We demonstrate that the optimal structure of the tax system is dramatically reformed, depending on whether individuals can move or not.
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