期刊名称：Discussion Papers in Economics / Department of Economics, University of York
出版年度：2015
卷号：2015
出版社：University of York
摘要：The increasing international mobility of high-skill individuals is often seen as posing a threat to domestic social welfare, by limiting the ability of governments to tax these individuals and redistribute to the poor. In this note, we examine a simple dynamic nonlinear income tax model without commitment. In this setting, it is shown that the threat of emigration by high-skill individuals facilitates redistribution and increases social welfare in the short run, and has no effect on social welfare over the long run.
