Gini and Optimal Income Taxation by Rank

My last project with Alain Trannoy (EHESS, CNRS & AMSE) has just been released as a CESifo Working Paper. Click here to download it! We solve the non-linear income tax program for a rank-dependent social welfare function à la Yaari, expressing the trade-off between size and inequality using the Gini or related families of positional […]

Income Shifting as Income Creation?

My joint paper with H. Selin (IFAU) has just been accepted for publication in the Journal of Public Economics. It addresses income shifting – one of the key questions when thinking about the design of a tax system as a whole. We study a simple economy, involving a benevolent policy-maker and a population of agents […]

Is high-skilled migration harmful to tax systems’ progressivity?

Decreased transportation costs have led to the transmission of ideas and values across national borders that has helped reduce the barriers to international labor mobility. In this context, high-skilled individuals are more likely to vote with their feet in response to high income taxes. It is thus important to examine the magnitude of tax-driven migration […]