GEOGRAPHIC MOBILITY AND REDISTRIBUTION
通过动态模型研究累进税制如何影响国内人口迁移和福利，发现累进税降低迁移率，且考虑迁移后最优累进税率低于单地区模型。
Abstract I study the effect of progressive taxation on internal migration and welfare using a quantitative dynamic model of geographic mobility. The model, which is analytically tractable, predicts that a more progressive tax‐transfer scheme reduces internal migration rates. The magnitude of this relationship is consistent with reduced‐form evidence for OECD countries. The internal migration channel contributes to significantly lower optimal tax progressivity relative to the one‐location version of the economy. The optimal sequence of tax progressivity along the transition features a relatively high degree of tax progressivity early on, followed by a declining path of tax progressivity over time.