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

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  • Slemrod, Joel

Abstract

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.

Suggested Citation

  • Slemrod, Joel, 2010. "Location, (Real) Location, (Tax) Location: An Essay on Mobility’s Place in Optimal Taxation," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 843-864, December.
  • Handle: RePEc:ntj:journl:v:63:y:2010:i:4:p:843-64
    DOI: 10.17310/ntj.2010.4S.02
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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. Enrico Rubolino & Tommaso Giommoni, 2023. "Taxation and Mobility: Evidence from Tax Decentralization in Italy," CESifo Working Paper Series 10655, CESifo.
    3. 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.
    4. Donald Bruce & Lawrence M. Kessler, 2022. "A SALT on Real Estate? Housing Market and Migration Responses to the Limit on the State and Local Tax Deduction," Working Papers 2022-01, University of Tennessee, Department of Economics.
    5. David R. Agrawal, 2023. "Hidden Havens: State and Local Governments as Tax Havens?," CESifo Working Paper Series 10573, CESifo.

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