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

  • Laurent Simula
  • Alain Trannoy

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
Contact details of provider: Web page: http://www.cairn.info/revue-economique.htm

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  1. Leite-Monteiro, Manuel, 1997. "Redistributive policy with labour mobility across countries," Journal of Public Economics, Elsevier, vol. 65(2), pages 229-244, August.
  2. 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.
  3. Mirrlees, J. A., 1982. "Migration and optimal income taxes," Journal of Public Economics, Elsevier, vol. 18(3), pages 319-341, August.
  4. Jonathan Hamilton & Pierre Pestieau, 2005. "Optimal Income Taxation and the Ability Distribution: Implications for Migration Equilibria," International Tax and Public Finance, Springer, vol. 12(1), pages 29-45, January.
  5. Diamond, Peter A, 1998. "Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates," American Economic Review, American Economic Association, vol. 88(1), pages 83-95, March.
  6. Antoine d'Autume, 2001. "L'imposition optimale du revenu : une application au cas français," Revue Française d'Économie, Programme National Persée, vol. 15(3), pages 3-63.
  7. 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.
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