Carregant...
Tipus de document
Document de treballData de publicació
Llicència de publicació
Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/112049
Taxing high-income earners: tax avoidance and mobility
Títol de la revista
Director/Tutor
ISSN de la revista
Títol del volum
Recurs relacionat
Resum
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.
Descripció
Matèries
Matèries (anglès)
Citació
Citació
ESTELLER MORÉ, Alejandro, PIOLATTO, Amedeo, RABLEN, Matthew d.. Taxing high-income earners: tax avoidance and mobility. _IEB Working Paper 2017/06_. [consulta: 10 de desembre de 2025]. [Disponible a: https://hdl.handle.net/2445/112049]