search query: @indexterm taxation / total: 1872
reference: 567 / 1872
| Author: | Hindriks, J. |
| Title: | The consequences of labour mobility for redistribution: Tax vs. transfer competition |
| Journal: | Journal of Public Economics
1999 : NOV, VOL. 74:2, p. 215-234 |
| Index terms: | Equilibrium analysis Mobility Labour Taxation Income distribution Models |
| Language: | eng |
| Abstract: | In a context where both the poor and the rich are (imperfectly) mobile, this paper compares the Nash equilibrium when jurisdictions compete either in taxes, in transfers or both in taxes and transfers. The analysis reveals intriguing differences, i.e.: the transfer competition results in much less redistribution than tax competition, while tax-transfer competition involves an intermediate level of redistribution ; the mobility of the poor is beneficial to redistribution under tax competition but reduces redistribution under transfer competition. |
SCIMA