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来源类型Other Publications
规范类型其他
Optimal tax and expenditure policy in the presence of migration – are credit restrictions important?
Stage, Jesper; Other authors; Backlund , Kenneth; Sjögren , Tomas
发表日期2014-08-31
出版年2014
语种英语
摘要

Backlund , Kenneth , Tomas Sjögren and Jesper Stage. 2014. “Optimal tax and expenditure policy in the presence of migration – are credit restrictions important? .” Indian Growth and Development Review 7:2: .
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Purpose: Empirical studies have found an inverted-U curve relationship between emigration and per capita income. In this paper, a theoretical underpinning for this phenomenon is presented based on credit restrictions. The implications for tax policy are also analyzed.

Design/methodology/approach: Using an intertemporal general equilibrium model, the authors characterize how the presence of an ’inverted U-curve’relationship between emigration and per capita income will in‡uence the optimal tax and expenditure policy in a country where agents have the option to move abroad.

Findings: Among the results it is shown that if age dependent taxes are available, the presence of an inverted-U curve provides an incentive to tax young labor harder, but old labor less hard, than otherwise.

Originality/value: Our migration model fits the empirical facts of migration better than most of the migration models previously used in the optimal taxation literature.

主题Policy Design
URLhttps://efdinitiative.org/publications/optimal-tax-and-expenditure-policy-presence-migration-are-credit-restrictions-important
来源智库Environment for Development Initiative (Sweden)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/138034
推荐引用方式
GB/T 7714
Stage, Jesper,Other authors,Backlund , Kenneth,等. Optimal tax and expenditure policy in the presence of migration – are credit restrictions important?. 2014.
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