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http://hdl.handle.net/2445/112049
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: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions |
It is part of: | IEB Working Paper 2017/06 |
URI: | http://hdl.handle.net/2445/112049 |
Appears in Collections: | IEB (Institut d’Economia de Barcelona) – Working Papers |
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File | Description | Size | Format | |
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IEB17-06_Esteller.pdf | 1.4 MB | Adobe PDF | View/Open |
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