Taxing high-income earners: tax avoidance and mobility

Alejandro Esteller, Amedeo Piolatto and Matthew Rablen
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Alejandro Esteller: Institute for Fiscal Studies and Barcelona Economics Institute, University of Barcelona

No W16/07, IFS Working Papers from Institute for Fiscal Studies

Abstract: The taxation of high-income earners is of importance to every country and is the subject of a considerable amount of recent academic research. Such high-income earners contribute substantial amounts of tax and generate signifi cant positive spillovers, but are also highly mobile: a 1% increase in the top marginal income tax rate increases out-migrations by around 1.5 to 3%. We review research into taxation of high-income earners to provide a synthesis of existing theoretical and empirical understanding. We o ffer various avenues for potential future theoretical and empirical research.

Keywords: high-income earners; mobility; tax avoidance (search for similar items in EconPapers)
Date: 2016-04-22
New Economics Papers: this item is included in nep-mig, nep-net, nep-pbe and nep-pub
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Citations: View citations in EconPapers (2)

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Related works:
Working Paper: Taxing high-income earners: tax avoidance and mobility (2017)
Working Paper: Taxing high-income earners: Tax avoidance and mobility (2017)
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