Esteller Moré, AlejandroPiolatto, AmedeoRablen, Matthew D.2017-06-072017-06-072017https://hdl.handle.net/2445/112049The 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.32 p.application/pdfengcc-by-nc-nd, (c) Esteller Moré et al., 2017http://creativecommons.org/licenses/by-nc-nd/3.0/es/Frau fiscalIngressos fiscalsPoder adquisitiuTax evasionInternal revenuePurchasing powerinfo:eu-repo/semantics/workingPaperinfo:eu-repo/semantics/openAccess