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Optimal Tax and Expenditure Policy in the Presence of Emigration: Are Credit Restrictions Important?
Umeå School of Business and Economics, Umeå University.
Umeå School of Business and Economics, Umeå University.
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Social Sciences. Department of Business, Economics and Law, Mid Sweden University, Sundsvall.ORCID iD: 0000-0001-7206-6568
2014 (English)In: Indian Growth and Development Review, ISSN 1753-8254, E-ISSN 1753-8262, Vol. 7, no 2, p. 98-117Article in journal (Refereed) 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 in?uence 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.Originality/value - Our migration model fits the empirical facts of migration better than most of the migration models previously used in the optimal taxation literature.

Place, publisher, year, edition, pages
2014. Vol. 7, no 2, p. 98-117
Keywords [en]
Business / Economics - Economics
Keywords [sv]
Ekonomi - Nationalekonomi
National Category
Economics
Research subject
Economics
Identifiers
URN: urn:nbn:se:ltu:diva-7216DOI: 10.1108/IGDR-09-2012-0040Scopus ID: 2-s2.0-84913599099Local ID: 58b91636-dba1-49e6-9c54-84692f2e11cbOAI: oai:DiVA.org:ltu-7216DiVA, id: diva2:980105
Note
Validerad; 2014; 20140716 (jessta)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2018-07-10Bibliographically approved

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