Shall we keep the highly skilled at home? The optimal income tax perspective

Laurent Simula; Alain Trannoy

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Shall we keep the highly skilled at home? The optimal income tax perspective

机译：我们应该把高技能的人才留在家里吗？最优所得税观点

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We examine how allowing individuals to emigrate to pay lower taxes abroad changes the optimal non-linear income tax scheme in a Mirrleesian economy. An individual emigrates if his domestic utility is less than his utility abroad net of migration costs, utilities and costs both depending on productivity. Three average social criteria are distinguished—national, citizen and resident—according to the agents whose welfare matters. A curse of the middle-skilled occurs in the first-best, and it may be optimal to let some highly skilled leave the country under the resident criterion. In the second-best, under the Citizen and Resident criteria, preventing emigration of the highly skilled is not necessarily optimal because the interaction between the incentive-compatibility and participations constraints may cause countervailing incentives. In important cases, a Rawlsian policymaker should decrease top marginal tax rates to keep everyone at home.

机译：我们研究了允许个人移民在国外缴纳较低税率如何改变美瑞斯经济体系中的最佳非线性所得税计划。如果一个人的国内公用事业少于其国外公用事业，则该人要移民，这要扣除移民成本，公用事业和取决于生产力的成本。根据福利重要的代理商，区分了三个平均社会标准：国民，公民和居民。中级技能的诅咒发生在第一位，并且最好是让一些高技能的人根据居民标准离开该国。在第二好的条件下，根据公民和居民标准，防止高技能移民不一定是最佳选择，因为激励相容性和参与约束之间的相互作用可能会导致抵消性激励。在重要情况下，罗尔斯的政策制定者应降低最高边际税率，以使每个人都留在家里。

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《Social Choice and Welfare》 |2012年第4期|751-782|共32页
作者
Laurent Simula; Alain Trannoy;
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Department of Economics Uppsala University and Uppsala Center for Fiscal Studies P.O. Box 513 75120 Uppsala Sweden;

Ecole des Hautes Etudes en Sciences Sociales GREQAM and IDEP Centre de la Vieille Charité 2 rue de la Charité 13236 Marseille cedex 02 France;

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机译：我们应该保持家里的高技能吗？最优的所得税观点

Shall we keep the highly skilled at home? The optimal income tax perspective

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