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Title: Relocation of the rich: Migration in response to top tax rate changes from spanish reforms
Author: Agrawal, David R.
Foremny, Dirk
Keywords: Riquesa
Distribució (Teoria econòmica)
Política migratòria
Administració fiscal
Distribution (Economic theory)
Migration policy
Tax administration and procedure
Issue Date: May-2019
Publisher: The MIT Press
Abstract: A Spanish reform granted regions the authority to set income tax rates, resulting in substantial tax differentials. Using administrative data, conditional on moving, taxes have a significant effect on location choice. A one percent increase in the net-of-tax rate for a region relative to others increases the probability of moving to that region by 1.7 percentage points. We estimate an elasticity of the number of top taxpayers with respect to net-of-tax rates of 0.85. The mechanical increase in tax revenue due to higher tax rates is larger than the loss in tax revenue from the net out-flow of migration.
Note: Reproducció del document publicat a:
It is part of: The Review of Economics and Statistics, 2019, vol. 101, num. 2, p. 214-232
Related resource:
ISSN: 0034-6535
Appears in Collections:Articles publicats en revistes (Economia)

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