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 responses in developed countries as well as the possible consequences of income tax competition between nation states. More specifically, how does the potential threat of migration affect a country’s optimal income tax policies?

Have a look at my recent policy article, joint with Alain Trannoy.

Taxing and Redistributing Locally in a Globalized World @Jéco 2016

“Comment taxer et dépenser localement au XXIème siècle ?” In this lecture, I explain the challenges faced by current policies and introduce the tools and key mechanisms citizens and governments should keep in mind when thinking about income and wealth redistribution through taxation at the local level. Click here for the video.