Taxes and Migration Flows: Preferential Tax Schemes for High-Skill Immigrants

Joao Sousa and Pedro Teles

No 18414, CEPR Discussion Papers from Centre for Economic Policy Research

Abstract: Fourteen of the twenty-seven EU member countries currently offer preferential tax schemes for newly arrived residents. First introduced in the early 1980s, these policies have expanded over the past two decades. We provide an assessment of the outcomes and welfare implications of preferential tax regimes targeting high- skilled immigrants. While unilateral adoption yields ambiguous welfare effects for both high- and low-skilled workers, depending on the size of the adopting country, widespread implementation across countries leads to a clear redistribution toward high-skilled individuals.

JEL-codes: F22 H21 (search for similar items in EconPapers)
Date: 2023-09
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Working Paper: Taxes and Migration Flows: Preferential Tax Schemes for High-Skill Immigrants (2023)
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