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http://hdl.handle.net/2445/112049
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DC Field | Value | Language |
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dc.contributor.author | Esteller Moré, Alejandro | - |
dc.contributor.author | Piolatto, Amedeo | - |
dc.contributor.author | Rablen, Matthew D. | - |
dc.date.accessioned | 2017-06-07T10:01:27Z | - |
dc.date.available | 2017-06-07T10:01:27Z | - |
dc.date.issued | 2017 | - |
dc.identifier.uri | http://hdl.handle.net/2445/112049 | - |
dc.description.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. | ca |
dc.format.extent | 32 p. | - |
dc.format.mimetype | application/pdf | - |
dc.language.iso | eng | ca |
dc.publisher | Institut d’Economia de Barcelona | ca |
dc.relation.isformatof | Reproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions | - |
dc.relation.ispartof | IEB Working Paper 2017/06 | - |
dc.relation.ispartofseries | [WP E-IEB17/06] | - |
dc.rights | cc-by-nc-nd, (c) Esteller Moré et al., 2017 | - |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ | - |
dc.source | IEB (Institut d’Economia de Barcelona) – Working Papers | - |
dc.subject.classification | Frau fiscal | cat |
dc.subject.classification | Ingressos fiscals | cat |
dc.subject.classification | Poder adquisitiu | - |
dc.subject.other | Tax evasion | eng |
dc.subject.other | Internal revenue | eng |
dc.subject.other | Purchasing power | - |
dc.title | Taxing high-income earners: tax avoidance and mobility | ca |
dc.type | info:eu-repo/semantics/workingPaper | ca |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | ca |
Appears in Collections: | IEB (Institut d’Economia de Barcelona) – Working Papers |
Files in This Item:
File | Description | Size | Format | |
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IEB17-06_Esteller.pdf | 1.4 MB | Adobe PDF | View/Open |
This item is licensed under a Creative Commons License