Efficiency properties of labor taxation in a spatial model of restricted labor mobility:
We examine the efficiency properties of labor taxation. A spatial model of an economy is introduced whose key feature is a new approach to restricted labor mobility. We characterize the efficient allocation of labor and properties of a decentralized equilibrium. An efficient allocation of labor can...
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Bonn
IZA
2001
|
| Schriftenreihe: | Discussion paper / Forschungsinstitut zur Zukunft der Arbeit
287 |
| Schlagworte: | |
| Zusammenfassung: | We examine the efficiency properties of labor taxation. A spatial model of an economy is introduced whose key feature is a new approach to restricted labor mobility. We characterize the efficient allocation of labor and properties of a decentralized equilibrium. An efficient allocation of labor can be compatible with marginal productivity differentials stemming from binding mobility restrictions. We investigate two scenarios of labor taxation (firm-specific taxes and countryspecific taxes) and in both setups we give a complete characterization of the cases for which there is scope for redistribution without affecting effciency. Finally, we discuss the applicability of our model in the context of the place of employment and place of residence principle of taxation. |
| Beschreibung: | 29 S. graph. Darst. |
Internformat
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| 490 | 1 | |a Discussion paper / Forschungsinstitut zur Zukunft der Arbeit |v 287 | |
| 520 | 8 | |a We examine the efficiency properties of labor taxation. A spatial model of an economy is introduced whose key feature is a new approach to restricted labor mobility. We characterize the efficient allocation of labor and properties of a decentralized equilibrium. An efficient allocation of labor can be compatible with marginal productivity differentials stemming from binding mobility restrictions. We investigate two scenarios of labor taxation (firm-specific taxes and countryspecific taxes) and in both setups we give a complete characterization of the cases for which there is scope for redistribution without affecting effciency. Finally, we discuss the applicability of our model in the context of the place of employment and place of residence principle of taxation. | |
| 650 | 4 | |a Lohnsteuer / Ursprungslandprinzip / Steuerwirkung / Arbeit / Allokationseffizienz / Räumliche Gleichgewichtstheorie / Internationale Arbeitsteilung / Internationale Arbeitsmobilität / Steuerwettbewerb | |
| 650 | 4 | |a social planning model | |
| 700 | 1 | |a Kaul, Ashok |d 1972- |e Verfasser |0 (DE-588)123086787 |4 aut | |
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Datensatz im Suchindex
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| author | Guggenberger, Patrik Kaul, Ashok 1972- Kolmar, Martin 1967- |
| author_GND | (DE-588)123086787 (DE-588)120786702 |
| author_facet | Guggenberger, Patrik Kaul, Ashok 1972- Kolmar, Martin 1967- |
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| author_sort | Guggenberger, Patrik |
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| building | Verbundindex |
| bvnumber | BV013871951 |
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| ctrlnum | (OCoLC)248285008 (DE-599)BVBBV013871951 |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV013871951 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:53:32Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009489030 |
| oclc_num | 248285008 |
| open_access_boolean | |
| owner | DE-12 DE-945 DE-706 DE-83 |
| owner_facet | DE-12 DE-945 DE-706 DE-83 |
| physical | 29 S. graph. Darst. |
| publishDate | 2001 |
| publishDateSearch | 2001 |
| publishDateSort | 2001 |
| publisher | IZA |
| record_format | marc |
| series2 | Discussion paper / Forschungsinstitut zur Zukunft der Arbeit |
| spelling | Guggenberger, Patrik Verfasser aut Efficiency properties of labor taxation in a spatial model of restricted labor mobility Patrick Guggenberger ; Ashok Kaul ; Martin Kolmar Bonn IZA 2001 29 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Discussion paper / Forschungsinstitut zur Zukunft der Arbeit 287 We examine the efficiency properties of labor taxation. A spatial model of an economy is introduced whose key feature is a new approach to restricted labor mobility. We characterize the efficient allocation of labor and properties of a decentralized equilibrium. An efficient allocation of labor can be compatible with marginal productivity differentials stemming from binding mobility restrictions. We investigate two scenarios of labor taxation (firm-specific taxes and countryspecific taxes) and in both setups we give a complete characterization of the cases for which there is scope for redistribution without affecting effciency. Finally, we discuss the applicability of our model in the context of the place of employment and place of residence principle of taxation. Lohnsteuer / Ursprungslandprinzip / Steuerwirkung / Arbeit / Allokationseffizienz / Räumliche Gleichgewichtstheorie / Internationale Arbeitsteilung / Internationale Arbeitsmobilität / Steuerwettbewerb social planning model Kaul, Ashok 1972- Verfasser (DE-588)123086787 aut Kolmar, Martin 1967- Verfasser (DE-588)120786702 aut Forschungsinstitut zur Zukunft der Arbeit Discussion paper 287 (DE-604)BV012263912 287 |
| spellingShingle | Guggenberger, Patrik Kaul, Ashok 1972- Kolmar, Martin 1967- Efficiency properties of labor taxation in a spatial model of restricted labor mobility Lohnsteuer / Ursprungslandprinzip / Steuerwirkung / Arbeit / Allokationseffizienz / Räumliche Gleichgewichtstheorie / Internationale Arbeitsteilung / Internationale Arbeitsmobilität / Steuerwettbewerb social planning model |
| title | Efficiency properties of labor taxation in a spatial model of restricted labor mobility |
| title_auth | Efficiency properties of labor taxation in a spatial model of restricted labor mobility |
| title_exact_search | Efficiency properties of labor taxation in a spatial model of restricted labor mobility |
| title_full | Efficiency properties of labor taxation in a spatial model of restricted labor mobility Patrick Guggenberger ; Ashok Kaul ; Martin Kolmar |
| title_fullStr | Efficiency properties of labor taxation in a spatial model of restricted labor mobility Patrick Guggenberger ; Ashok Kaul ; Martin Kolmar |
| title_full_unstemmed | Efficiency properties of labor taxation in a spatial model of restricted labor mobility Patrick Guggenberger ; Ashok Kaul ; Martin Kolmar |
| title_short | Efficiency properties of labor taxation in a spatial model of restricted labor mobility |
| title_sort | efficiency properties of labor taxation in a spatial model of restricted labor mobility |
| topic | Lohnsteuer / Ursprungslandprinzip / Steuerwirkung / Arbeit / Allokationseffizienz / Räumliche Gleichgewichtstheorie / Internationale Arbeitsteilung / Internationale Arbeitsmobilität / Steuerwettbewerb social planning model |
| topic_facet | Lohnsteuer / Ursprungslandprinzip / Steuerwirkung / Arbeit / Allokationseffizienz / Räumliche Gleichgewichtstheorie / Internationale Arbeitsteilung / Internationale Arbeitsmobilität / Steuerwettbewerb social planning model |
| volume_link | (DE-604)BV012263912 |
| work_keys_str_mv | AT guggenbergerpatrik efficiencypropertiesoflabortaxationinaspatialmodelofrestrictedlabormobility AT kaulashok efficiencypropertiesoflabortaxationinaspatialmodelofrestrictedlabormobility AT kolmarmartin efficiencypropertiesoflabortaxationinaspatialmodelofrestrictedlabormobility |