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

Pedro Teles and João Brogueira de Sousa

Working Papers from Banco de Portugal, Economics and Research Department

Abstract: We study preferential tax schemes for high-skill immigrants such as those adopted in Europe in the past two decades. The overall assessment is negative. While they induce a very large immigration surplus tilted towards the low-skill, they may also give rise to an emigration deficit that more than offsets the surplus. The unilateral adoption is ambiguous in its welfare effects for both high- and low-skill workers, but the multilateral adoption is unambiguous in redistributing from low-skill to high-skill workers.

JEL-codes: H21 J23 (search for similar items in EconPapers)
Date: 2023
New Economics Papers: this item is included in nep-eur, nep-int, nep-mig, nep-pbe and nep-ure
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Persistent link: https://EconPapers.repec.org/RePEc:ptu:wpaper:w202321

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