Taxing Internationally Mobile Individuals - A Case of Countervailing Incentives
AbstractWith internationally mobile labour and the abolition of national border controls, the individual may not only have private information about his skill level (adverse selection), but also about the length of time he resides and works in the home country (moral hazard) and about his foreign income. To reduce domestic income taxes, the individual has an incentive to understate his domestic utility and to exaggerate the utility he could obtain by spending additional time abroad.
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Bibliographic InfoPaper provided by Norwegian School of Economics and Business Administration- in its series Papers with number 8/96.
Length: 27 pages
Date of creation: 1996
Date of revision:
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Postal: NORWEGIAN SCHOOL OF ECONOMICS AND BUSINESS ADMINISTRATION, HELLEVEIEN 30, 5035 BERGEN SANDVIKEN NORWAY.
Phone: 5595 9000
Fax: 5595 9100
Web page: http://www.nhh.no/
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TAXES; TAXATION; INFORMATION;
Other versions of this item:
- Petter Osmundsen, 1999. "Taxing Internationally Mobile Individuals—A Case of Countervailing Incentives," International Tax and Public Finance, Springer, vol. 6(2), pages 149-164, May.
- D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- L51 - Industrial Organization - - Regulation and Industrial Policy - - - Economics of Regulation
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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