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Title: Taxing high-income earners: tax avoidance and mobility
Author: Esteller Moré, Alejandro
Piolatto, Amedeo
Rablen, Matthew D.
Keywords: Frau fiscal
Ingressos fiscals
Poder adquisitiu
Tax evasion
Internal revenue
Purchasing power
Issue Date: 2017
Publisher: Institut d’Economia de Barcelona
Series/Report no: [WP E-IEB17/06]
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 outmigrations 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.
Note: Reproducció del document publicat a:
It is part of: IEB Working Paper 2017/06
Appears in Collections:IEB (Institut d’Economia de Barcelona) – Working Papers

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