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Optimal Tax and Expenditure Policy in the Presence of Emigration: Are Credit Restrictions Important?
Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
Luleå Tekniska Universitet.
2014 (engelsk)Inngår i: Indian Growth and Development Review, ISSN 1753-8254, E-ISSN 1753-8262, Vol. 7, nr 2, s. 98-117Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

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 influence 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.

sted, utgiver, år, opplag, sider
Emerald Group Publishing Limited, 2014. Vol. 7, nr 2, s. 98-117
Emneord [en]
Optimal taxation, labor mobility, intertemporal consumer choice
HSV kategori
Forskningsprogram
nationalekonomi
Identifikatorer
URN: urn:nbn:se:umu:diva-93196DOI: 10.1108/IGDR-09-2012-0040Scopus ID: 2-s2.0-84913599099OAI: oai:DiVA.org:umu-93196DiVA, id: diva2:746368
Forskningsfinansiär
The Jan Wallander and Tom Hedelius FoundationTilgjengelig fra: 2014-09-12 Laget: 2014-09-12 Sist oppdatert: 2018-06-07bibliografisk kontrollert

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