Optimal income taxation and migration

被引：0

作者：

Valeria De Bonis

Luca Spataro

机构：

[1] Università di Roma “La Sapienza”,Istituto di Economia e Finanza, Sezione del Dipartimento di Studi Giuridici, Filosofici ed Economici, Facoltà di Giurisprudenza

[2] Università di Pisa,Dipartimento di Economia e Management

来源：

International Tax and Public Finance | 2018年 / 25卷

关键词：

Optimal dynamic taxation; Migration; Social discounting; E62; H21;

D O I：

暂无

中图分类号：

学科分类号：

摘要：

We tackle the issue of optimal dynamic taxation of capital income in an economy with disconnection as in Weil (J Public Econ 38:183–198, 1989), generated by migration and intra-family altruism. We show that, when the government aims at correcting such a disconnection using time-varying weights in the social welfare function, then there is room for nonzero capital income taxation, both in the short and in the long run.

引用

页码：867 / 882

页数：15

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