Taxing high-income earners: tax avoidance and mobility

Alejandro Esteller (), Amedeo Piolatto and Matthew Rablen
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Alejandro Esteller: Universitat de Barcelona & IEB

No 2017/06, Working Papers from Institut d'Economia de Barcelona (IEB)

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 significant 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 offer various avenues for potential future theoretical and empirical research.

Keywords: High-income earners; mobility; tax avoidance (search for similar items in EconPapers)
JEL-codes: H26 H31 K34 K42 (search for similar items in EconPapers)
Pages: 32 pages
Date: 2017
New Economics Papers: this item is included in nep-law, nep-mig and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

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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 (2016)
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Persistent link: https://EconPapers.repec.org/RePEc:ieb:wpaper:doc2017-06

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