Backlund, Kenneth () (Department of Economics, Umeå University) Sjögren, Tomas () (Department of Economics, Umeå University) Stage, Jesper () (Department of Economics, Göteborg University)
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This paper concerns optimal income taxation in the presence of emigration. The basic model is a two-period model where all agents are identical and live in the home country in the first period of life, but where some emigrate at the end of the first period. It is shown that with a binding credit restriction, the government will tax labor income in the first period at a higher rate than otherwise, whereas the labor income tax in the second period is unaffected by emigration. With heterogenous agents, the labor income tax in period two will be affected by emigration.
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Paper provided by Umeå University, Department of Economics in its series Umeå Economic Studies with number
749.
Length: 34 pages Date of creation: 29 Aug 2008 Date of revision: Handle: RePEc:hhs:umnees:0749
Contact details of provider: Postal: Department of Economics, Umeå University, S-901 87 Umeå, Sweden Phone: 090 - 786 61 42 Fax: 090 - 77 23 02 Email: Web page: http://www.econ.umu.se/ More information through EDIRC
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