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作者

来源

来源 JOURNAL OF URBAN ECONOMICS,Vol.56,P.597-613

语言

英文

关键字

H20;H73;Taxing migrants;Employment Principle;Nationality Principle;Tax competition;Public choice

作者单位

University of Dortmund, Department of Economics, 44221 Dortmund, Germany"}]},{"#name":"affiliation","$":{"id":"aep-affiliation-id3;CESifo, Munich, Germany"}]},{"#name":"affiliation","$":{"id":"aep-affiliation-id4;IZA, Bonn, Germany"}]}]}],"floats":[],"footnotes":[],"affiliations":{"aep-affiliation-id2":{"#name":"affiliation","$":{"id":"aep-affiliation-id2;University of Dortmund, Department of Economics, 44221 Dortmund, Germany"}]},"aep-affiliation-id3":{"#name":"affiliation","$":{"id":"aep-affiliation-id3;CESifo, Munich, Germany"}]},"aep-affiliation-id4":{"#name":"affiliation","$":{"id":"aep-affiliation-id4;IZA, Bonn, Germany"}]}},"attachments":[],"correspondences":{},"scopusAuthorIds":{},"articles":{}},"authorMetadata":[],"banner":{"expanded":false},"biographies":{},"body":{},"browser":{"name":"IE","engine":"Trident

摘要

Delayed integration (DI) is a rule for taxing migrants. It requires that immigrants be taxed in the host country only after some period of transition. Conversely, emigrants are released from the obligation to pay taxes only after a certain period. DI is an alternative to the Employment Principle and the Home-Country Principle. The former governs the international taxation of labor. The latter is a close substitute for the Nationality Principle, on which US tax law is based. The paper studies DI in a setting which allows one to trade off the efficiency costs of distortionary taxation and of wasteful government.