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Migration, Alternative Tax Regimes and Capital Accumulation

In: Human Resources, Employment and Development

Author

Listed:
  • Kazuo Ueda
  • Koichi Hamada

Abstract

The purpose of this paper is twofold. First, it is concerned with the effects of a choice of a tax regime — an expenditure tax versus an income tax — on capital accumulation, the rate of interest, wages and the utility level of a representative individual in an economy. The analysis is carried out by utilising a standard overlapping generations growth model. Second, the results of the analysis are used to study factor movements between countries which differ only in their tax regimes. Also, we briefly discuss some of the implications of differing tax regimes on the migration of skilled workers.

Suggested Citation

  • Kazuo Ueda & Koichi Hamada, 1983. "Migration, Alternative Tax Regimes and Capital Accumulation," International Economic Association Series, in: Burton Weisbrod & Helen Hughes (ed.), Human Resources, Employment and Development, chapter 25, pages 368-384, Palgrave Macmillan.
    • Handle: RePEc:pal:intecp:978-1-349-22741-9_25
    DOI: 10.1007/978-1-349-22741-9_25
    as

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