Optimal income taxation and migration

De Bonis Valeria; Spataro Luca

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Optimal income taxation and migration

机译：最佳所得税和移民

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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.

机译：我们解决了在经济不景气的情况下对资本收益进行最佳动态税收的问题，这种关系就像韦尔（J Public Econ 38：183-198，1989）一样，是由移民和家庭内部利他主义引起的。我们表明，当政府旨在使用社会福利功能中随时间变化的权重纠正这种脱节时，无论从短期还是从长期来看，都存在非零资本所得税的空间。

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来源
《International tax and public finance》 |2018年第4期|867-882|共16页
作者
De Bonis Valeria; Spataro Luca;
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作者单位

Univ Roma La Sapienza, Fac Giurisprudenza, Ist Econ & Finanza, Sez Dipartimento Studi Giuridici Filosofici & Eco, Rome, Italy;

Univ Pisa, Dipartimento Econ & Management, Pisa, Italy;

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正文语种 eng
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关键词
Optimal dynamic taxation; Migration; Social discounting;

机译：最优动态税收;迁移;社会贴现;

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机译：资产税有限时的最优所得税
4. On Optimal Redistributive Capital Income Taxation [C] . Mikhail I. Krastanov, Rossen Rozenov International Conference on Large-Scale Scientific Computing . 2008

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7. Optimal Income Taxation and the Ability Distribution: Implications for Migration Equilibria [O] . Hamiltonet Jonathan, Pestieau Pierre 2005

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Optimal income taxation and migration

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