L'impact du vote avec les pieds sur le barème d'imposition optimale du revenu. Une illustration sur données françaises
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  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  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
References listed on IDEAS
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- Mirrlees, J. A., 1982. "Migration and optimal income taxes," Journal of Public Economics, Elsevier, vol. 18(3), pages 319-341, August.
- Jonathan Hamilton & Pierre Pestieau, 2005.
"Optimal Income Taxation and the Ability Distribution: Implications for Migration Equilibria,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 12(1), pages 29-45, January.
- HAMILTON, Jonathan & PESTIEAU, Pierre, 2002. "Optimal income taxation and the ability distribution: implications for migration equilibria," CORE Discussion Papers 2002036, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Jonathan Hamiltonet & Pierre Pestieau, 2005. "Optimal Income Taxation and the Ability Distribution: Implications for Migration Equilibria," Post-Print halshs-00754106, HAL.
- 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.
- Diamond, P., 1994. "Optimal Income Taxation: An Exemple with a U-Shaped Pattern of Optimal Marginal Tax Rates," Working papers 94-14, Massachusetts Institute of Technology (MIT), Department of Economics.
- Leite-Monteiro, Manuel, 1997. "Redistributive policy with labour mobility across countries," Journal of Public Economics, Elsevier, vol. 65(2), pages 229-244, August.
- LEITE MONTEIRO , Manuel, 1994. "Redistributive Policy with Labour Mobility across Countries," CORE Discussion Papers 1994070, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- 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.
- d'Autume, A., 2000. "L'imposition optimale du revenu : une application au cas francais," Papiers d'Economie MathÃ©matique et Applications 2000.104, UniversitÃ© PanthÃ©on-Sorbonne (Paris 1).
- Antoine D'Autume, 2001. "L'imposition optimale du revenu : une application au cas français," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00202029, HAL.
- J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Oxford University Press, vol. 38(2), pages 175-208.
- 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. Full references (including those not matched with items on IDEAS)
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