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Location, (Real) Location, (Tax) Location: An Essay on Mobility’s Place in Optimal Taxation


  • Slemrod, Joel


Most models of optimal taxation with mobility deal only with real mobility, in the sense that moving out of a jurisdiction’s tax base entails a physical movement. But often escaping a jurisdiction’s tax net does not necessarily entail any physical movement, is often an avoidance (or even evasion) device, and can be accomplished by the “mere stroke of a pen.” The cost of such movement, and therefore the base elasticity, is endogenous to both private agent actions and government policy actions. In this paper, I explore the implications of expanding our notion of mobility by first defining it and then addressing its place in optimal taxation.

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  • Slemrod, Joel, 2010. "Location, (Real) Location, (Tax) Location: An Essay on Mobility’s Place in Optimal Taxation," National Tax Journal, National Tax Association, vol. 63(4), pages 843-864, December.
  • Handle: RePEc:ntj:journl:v:63:y:2010:i:4:p:843-64

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    References listed on IDEAS

    1. Louis Kaplow & Steven Shavell, 2002. "On the Superiority of Corrective Taxes to Quantity Regulation," American Law and Economics Review, Oxford University Press, vol. 4(1), pages 1-17, January.
    2. Slemrod, Joel, 2009. "Lessons for Tax Policy in the Great Recession," National Tax Journal, National Tax Association, vol. 62(3), pages 387-397, September.
    3. Duarte, Jefferson & Longstaff, Francis A. & Yu, Fan, 2005. "Risk and Return in Fixed Income Arbitage: Nickels in Front of a Steamroller?," University of California at Los Angeles, Anderson Graduate School of Management qt6zx6m7fp, Anderson Graduate School of Management, UCLA.
    4. Thomas Hemmelgarn & Gaetan Nicodeme, 2010. "The 2008 Financial Crisis and Taxation Policy," Taxation Papers 20, Directorate General Taxation and Customs Union, European Commission.
    5. Vidar Christiansen & Stephen Smith, 2012. "Externality-Correcting Taxes and Regulation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(2), pages 358-383, June.
    6. Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 412-434.
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    Cited by:

    1. Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2016. "Taxing high-income earners: tax avoidance and mobility," IFS Working Papers W16/07, Institute for Fiscal Studies.
    2. Hebous, Shafik & Lipatov, Vilen, 2014. "A journey from a corruption port to a tax haven," Journal of Comparative Economics, Elsevier, vol. 42(3), pages 739-754.

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