Fitxers

IEB17-06_Esteller.pdf (1.37 MB)

Tipus de document

Document de treball

Data de publicació

2017

Llicència de publicació

cc-by-nc-nd, (c) Esteller Moré et al., 2017
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

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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.

Matèries

Frau fiscal, Ingressos fiscals, Poder adquisitiu

Matèries (anglès)

Tax evasion, Internal revenue, Purchasing power

Citació

Col·leccions

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

Citació

ESTELLER MORÉ, Alejandro, PIOLATTO, Amedeo i RABLEN, Matthew D. Taxing high-income earners: tax avoidance and mobility. IEB Working Paper 2017/06. [consulta: 9 de maig de 2026]. Disponible a: https://hdl.handle.net/2445/112049

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