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IEB17-06_Esteller.pdf (1.37 MB)

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Working paper

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2017

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cc-by-nc-nd, (c) Esteller Moré et al., 2017
Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/112049

Taxing high-income earners: tax avoidance and mobility

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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.

Subject

Frau fiscal, Ingressos fiscals, Poder adquisitiu

Subject (English)

Tax evasion, Internal revenue, Purchasing power

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IEB (Institut d’Economia de Barcelona) – Working Papers

Citation

ESTELLER MORÉ, Alejandro, PIOLATTO, Amedeo and RABLEN, Matthew D. Taxing high-income earners: tax avoidance and mobility. IEB Working Paper 2017/06. [consulted: 7 of June of 2026]. Available at: https://hdl.handle.net/2445/112049

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