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DC Field | Value | Language |
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dc.contributor.author | Agrawal, David R. | - |
dc.contributor.author | Foremny, Dirk | - |
dc.date.accessioned | 2018-05-31T12:21:29Z | - |
dc.date.available | 2018-05-31T12:21:29Z | - |
dc.date.issued | 2018 | - |
dc.identifier.uri | http://hdl.handle.net/2445/122681 | - |
dc.description.abstract | A recent Spanish tax reform granted regions the authority to set income tax rates, resulting in substantial tax differentials. We use individual-level information from Social Security records over a period of one decade. 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. Focusing on the stock of top-taxpayers, we estimate an elasticity of the number of top taxpayers with respect to net-of-tax rates of 0.85. Using this elasticity, a theoretical model implies that the mechanical increase in tax revenue due to higher tax rates is larger than the loss in tax revenue from the out-flow of migration. | ca |
dc.format.extent | 79 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 2018/06 | - |
dc.relation.ispartofseries | [WP E-IEB18/06] | - |
dc.rights | cc-by-nc-nd, (c) Agrawal et al., 2018 | - |
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 | Riquesa | cat |
dc.subject.classification | Distribució (Teoria econòmica) | cat |
dc.subject.classification | Política migratòria | - |
dc.subject.classification | Administració fiscal | cat |
dc.subject.other | Wealth | eng |
dc.subject.other | Distribution (Economic theory) | eng |
dc.subject.other | Tax administration and procedure | eng |
dc.title | Relocation of the rich: migration in response to top tax rate changes from Spanish reforms [WP] | 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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IEB18-06_Agrawal+Foremny.pdf | 1.28 MB | Adobe PDF | View/Open |
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