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L'impact du vote avec les pieds sur le barème d'imposition optimale du revenu. Une illustration sur données françaises

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  • Laurent Simula
  • Alain Trannoy

Abstract

What is the impact of the threat of migration for tax purposes on the optimum redistributive policy of a country which aims at preventing emigration of highly skilled individuals ? We use the theory of optimum income taxation à la Mirrlees [1971] to answer this question. The world consists of two countries, a redistributive country A and a laissez-faire country B. The agents living in A emigrate to B if they obtain in the latter a greater utility level, taking migration costs into account. We assume that there is no income-effect on labour supply. After having extended Diamond?s [1998] formula, we present simulation results concerning the optimal income tax schedule in France when agents vote with their feet. The optimum allocation is characterised by a curse of the middle-skilled workers and an upper bound on the average tax rate which depends on gross income. Classification JEL : H21, F22

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Article provided by Presses de Sciences-Po in its journal Revue économique.

Volume (Year): 57 (2006)
Issue (Month): 3 ()
Pages: 517-527

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Handle: RePEc:cai:recosp:reco_573_0517

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  1. d'Autume, A., 2000. "L'imposition optimale du revenu : une application au cas francais," Papiers d'Economie Mathématique et Applications 2000.104, Université Panthéon-Sorbonne (Paris 1).
  2. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Wiley Blackwell, vol. 38(114), pages 175-208, April.
  3. HAMILTON, Jonathan & PESTIEAU, Pierre, 2002. "Optimal income taxation and the ability distribution: implications for migration equilibria," CORE Discussion Papers 2002036, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  4. Mirrlees, J. A., 1982. "Migration and optimal income taxes," Journal of Public Economics, Elsevier, vol. 18(3), pages 319-341, August.
  5. Leite-Monteiro, Manuel, 1997. "Redistributive policy with labour mobility across countries," Journal of Public Economics, Elsevier, vol. 65(2), pages 229-244, August.
  6. Diamond, P., 1994. "Optimal Income Taxation: An Exemple with a U-Shaped Pattern of Optimal Marginal Tax Rates," Working papers 94-14, Massachusetts Institute of Technology (MIT), Department of Economics.
  7. Borjas, George J., 1999. "The economic analysis of immigration," Handbook of Labor Economics, in: O. Ashenfelter & D. Card (ed.), Handbook of Labor Economics, edition 1, volume 3, chapter 28, pages 1697-1760 Elsevier.
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