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Nonlinear taxes for spatially mobile workers

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  • Charles Blackorby
  • Craig Brett
  • Ana Cebreiro

Abstract

This article examines optimal nonlinear taxes with worker mobility. We devise a model in which two qualitatively different types of workers choose to live in either of two jurisdictions. Residence decisions and labor–leisure choices are influenced by the tax schedules operating in the two regions. Within worker category, individuals may differ in attachment to one or the other of the regions. We show how worker mobility affects the optimal tax schedule, and address the spatial distribution of the population under optimal taxation. We examine a special case in which it is possible to make statements about the second‐best distribution of population.

Suggested Citation

  • Charles Blackorby & Craig Brett & Ana Cebreiro, 2007. "Nonlinear taxes for spatially mobile workers," International Journal of Economic Theory, The International Society for Economic Theory, vol. 3(1), pages 57-74, March.
    • Handle: RePEc:bla:ijethy:v:3:y:2007:i:1:p:57-74
    DOI: 10.1111/j.1742-7363.2007.00047.x
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    References listed on IDEAS

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    1. Hagen, K.P. & Osmundsen, P. & Schjelderup, G., 1995. "Personal Income Taxation and Welfare Appropriation in an Open Economy," Papers 15/95, Norwegian School of Economics and Business Administration-.
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    Cited by:

    1. Bierbrauer, Felix & Brett, Craig & Weymark, John A., 2013. "Strategic nonlinear income tax competition with perfect labor mobility," Games and Economic Behavior, Elsevier, vol. 82(C), pages 292-311.
    2. Casey Rothschild & Florian Scheuer, 2013. "Redistributive Taxation in the Roy Model," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 128(2), pages 623-668.
    3. Robin Boadway & Katherine Cuff, 2017. "The impressive contribution of Canadian economists to fiscal federalism theory and policy," Canadian Journal of Economics, Canadian Economics Association, vol. 50(5), pages 1348-1380, December.
    4. Alan Krause, 2009. "Education and Taxation Policies in the Presence of Countervailing Incentives," Economica, London School of Economics and Political Science, vol. 76(302), pages 387-399, April.
    5. Laurent Simula & Alain Trannoy, 2012. "Shall we keep the highly skilled at home? The optimal income tax perspective," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 39(4), pages 751-782, October.

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