# name
Taxing high-income earners: tax avoidance and mobility

# metadata.dc.description.abstract[].value
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.

# metadata.dc.rights[].value
cc-by-nc-nd, (c) Esteller Moré et al., 2017

# metadata.dc.source[].value
IEB (Institut d’Economia de Barcelona) – Working Papers

# metadata.dc.title[].value
Taxing high-income earners: tax avoidance and mobility