Agrawal, David R.Foremny, Dirk2019-06-052020-05-312019-050034-6535https://hdl.handle.net/2445/134620A Spanish reform granted regions the authority to set income tax rates, resulting in substantial tax differentials. Using administrative data, 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. We estimate an elasticity of the number of top taxpayers with respect to net-of-tax rates of 0.85. The mechanical increase in tax revenue due to higher tax rates is larger than the loss in tax revenue from the net out-flow of migration.19 p.application/pdfeng(c) The MIT Press, 2019RiquesaDistribució (Teoria econòmica)Política migratòriaAdministració fiscalWealthDistribution (Economic theory)Migration policyTax administration and procedureinfo:eu-repo/semantics/article6840652019-06-05info:eu-repo/semantics/openAccess