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Personal income taxation under mobility, exogenous and endogenous welfare weights, and asymmetric information

  • Petter Osmundsen

    ()

    (Stavanger University College, Section of Petroleum Economics, PO Box 2557 Ullandhaug, 4004 Stavanger, Norway.)

  • Guttorm Schjelderup

    ()

    (Norwegian School of Economics and Business Administration, Helleveien 30, 5035 Bergen-Sandviben, Norway)

  • Kåre Petter Hagen

    ()

    (Norwegian School of Economics and Business Administration, Helleveien 30, 5035 Bergen-Sandviben, Norway)

This paper analyses how governments should tax labour income accruing to a group of highly skilled and geographically mobile individuals who divide their time or career between several jurisdictions. The analysis differs from previous models on migration and taxation by addressing optimal regulation when agents work for several principals. Optimal taxation is developed for social welfare functions with exogenous and endogenous welfare weights. Marginal income taxes are applied for screening purposes, and the rates are lower with endogenous than with exogenous welfare weights.

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Article provided by Springer in its journal Journal of Population Economics.

Volume (Year): 13 (2000)
Issue (Month): 4 ()
Pages: 623-637

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Handle: RePEc:spr:jopoec:v:13:y:2000:i:4:p:623-637
Note: Received: 22 January 1998/Accepted: 3 July 1999)
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