Assume the following scenario for this discussion:

Country "A" follows a20%tax rate structure on earned income across the board(proportional tax system).

In country "B",the taxation policy is progressive.The tax rate is10%on the first$40K of income earned and then40%on income in excess of$40K.

Calculatethe total tax bill for both low($40,000)and high income ($100,000) individuals in both countries.Please show your calculations.

Based on your calculations, and assuming all other decision-making factors are the same(i.e.climate,culture,language,etc.),are there any immigration incentives for the40K and100K wage earners due to taxes ?

If so,how and why?Please explain.