| dc.creator |
Weichenrieder, Alfons J. |
|
| dc.creator |
Busch, Oliver |
|
| dc.date |
2005 |
|
| dc.date.accessioned |
2013-10-16T07:02:54Z |
|
| dc.date.available |
2013-10-16T07:02:54Z |
|
| dc.date.issued |
2013-10-16 |
|
| dc.identifier |
http://hdl.handle.net/10419/19101 |
|
| dc.identifier |
ppn:510009174 |
|
| dc.identifier.uri |
http://koha.mediu.edu.my:8181/xmlui/handle/10419/19101 |
|
| dc.description |
A long-standing concern in the literature has been that household mobility implies a serious threat to the viability of redistributive taxation. This paper considers the effects of deferred integration of migrants into the redistributive system of the target country. In a model of symmetric regions, deferred integration introduces a time consistency problem into governments' tax plans which reduces a region's incentive to undercut other regions' tax rates and can bring tax competition to a halt. On the one hand, rich migrants cease to benefit from the lower tax rate in the current period. On the other hand, the region's promise of a continuing low rate in the future is not credible. We also explore the case where poor recipients of social assistance are mobile while the rich are immobile. |
|
| dc.language |
eng |
|
| dc.relation |
CESifo working papers 1637 |
|
| dc.rights |
http://www.econstor.eu/dspace/Nutzungsbedingungen |
|
| dc.subject |
H25 |
|
| dc.subject |
ddc:330 |
|
| dc.subject |
tax competition |
|
| dc.subject |
federalism |
|
| dc.subject |
mobility |
|
| dc.subject |
social assistance |
|
| dc.subject |
time consistency |
|
| dc.subject |
Steuerwettbewerb |
|
| dc.subject |
Einkommensumverteilung |
|
| dc.subject |
Binnenwanderung |
|
| dc.subject |
Soziale Integration |
|
| dc.subject |
Zeitkonsistenz |
|
| dc.subject |
Theorie |
|
| dc.title |
Artificial time inconsistency as a remedy for the race to the bottom |
|
| dc.type |
doc-type:workingPaper |
|