Migration and wage effects of taxing top earners: Evidence from the foreigners' tax scheme in Denmark

Henrik Kleven, Camille Landais, Emmanuel Saez, Esben Schultz, 17 September 2013

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Tax-induced international mobility of talent is a controversial public-policy issue, especially when tax rates differ substantially across countries and migration barriers are low as in the case of the EU.

Topics: Migration, Taxation
Tags: EU, migration, tax competition

Revisiting the debate on tax competition vs. tax coordination

Assaf Razin, Efraim Sadka, 21 January 2011

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In 1992, the EU established a single market for capital and labour. While the benefits are often lauded, the worry ever since has been that, in the absence of a fully-fledged harmonisation of the income tax system, tax competition among member countries might undermine the welfare state.

Topics: Global governance, Taxation
Tags: tax competition, tax coordination

Tax competition tames big government

Marius Brülhart, Mario Jametti, 2 November 2007

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Is tax competition good or bad for the well-being of society?

Topics: Taxation
Tags: tax, tax competition

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