Universität zu Köln

Bierbrauer, Felix ORCID: 0000-0003-3879-9607, Brett, Craig and Weymark, John A. (2013). Strategic nonlinear income tax competition with perfect labor mobility. Games Econ. Behav., 82. S. 292 - 312. SAN DIEGO: ACADEMIC PRESS INC ELSEVIER SCIENCE. ISSN 1090-2473

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Abstract

Tax competition between two governments who choose nonlinear income tax schedules to maximize the average utility of their residents when skills are unobservable and labor is perfectly mobile is examined. We show that there are no equilibria in which there is a skill type that pays positive taxes to one country and whose utility is larger than the average utility in the other country or in which the lowest skilled are subsidized. We also show that it is possible for the most highly skilled to receive a net transfer funded by taxes on lower skilled individuals in equilibrium. These findings confirm the race-to-the-bottom thesis in this setting. (C) 2013 Elsevier Inc. All rights reserved.

Item Type:	Journal Article
Creators:	Creators Email ORCID ORCID Put Code Bierbrauer, Felix UNSPECIFIED orcid.org/0000-0003-3879-9607 UNSPECIFIED Brett, Craig UNSPECIFIED UNSPECIFIED UNSPECIFIED Weymark, John A. UNSPECIFIED UNSPECIFIED UNSPECIFIED
URN:	urn:nbn:de:hbz:38-472171
DOI:	10.1016/j.geb.2013.08.001
Journal or Publication Title:	Games Econ. Behav.
Volume:	82
Page Range:	S. 292 - 312
Date:	2013
Publisher:	ACADEMIC PRESS INC ELSEVIER SCIENCE
Place of Publication:	SAN DIEGO
ISSN:	1090-2473
Language:	English
Faculty:	Faculty of Management, Economy and Social Sciences
Divisions:	Center of Excellence C-SEB Faculty of Management, Economics and Social Sciences > Economics > Macroeconomic, Financial and Economic Policy > Professorship for Macroeconomic
Subjects:	Economics
Uncontrolled Keywords:	Keywords Language COUNTERVAILING INCENTIVES; TAXATION; REDISTRIBUTION; EXPLORATION; EMIGRATION; MIGRATION; ECONOMICS Multiple languages Economics Multiple languages
Refereed:	Yes
URI:	http://kups.ub.uni-koeln.de/id/eprint/47217