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
收藏
页码：867 / 882
页数：15
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