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Personal income taxation under mobility, exogenous and endogenous welfare weights, and asymmetric information

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Author Info

  • Petter Osmundsen

    ()
    (Stavanger University College, Section of Petroleum Economics, PO Box 2557 Ullandhaug, 4004 Stavanger, Norway.)

  • Guttorm Schjelderup

    ()
    (Norwegian School of Economics and Business Administration, Helleveien 30, 5035 Bergen-Sandviben, Norway)

  • Kåre Petter Hagen

    ()
    (Norwegian School of Economics and Business Administration, Helleveien 30, 5035 Bergen-Sandviben, Norway)

Abstract

This paper analyses how governments should tax labour income accruing to a group of highly skilled and geographically mobile individuals who divide their time or career between several jurisdictions. The analysis differs from previous models on migration and taxation by addressing optimal regulation when agents work for several principals. Optimal taxation is developed for social welfare functions with exogenous and endogenous welfare weights. Marginal income taxes are applied for screening purposes, and the rates are lower with endogenous than with exogenous welfare weights.

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Bibliographic Info

Article provided by Springer in its journal Journal of Population Economics.

Volume (Year): 13 (2000)
Issue (Month): 4 ()
Pages: 623-637

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Handle: RePEc:spr:jopoec:v:13:y:2000:i:4:p:623-637

Note: Received: 22 January 1998/Accepted: 3 July 1999)
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Related research

Keywords: Mechanism design; asymmetric information; optimal income taxation;

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Cited by:
  1. Backlund, Kenneth & Sjögren, Tomas & Stage, Jesper, 2008. "Optimal Tax and Expenditure Policy in the Presence of Migration - Are Credit Restrictions Important?," UmeÃ¥ Economic Studies 749, Umeå University, Department of Economics.
  2. Vilen Lipatov & Alfons Weichenrieder, 2010. "Optimal Income Taxation with Tax Competition," CESifo Working Paper Series 3108, CESifo Group Munich.

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