Taxing high-income earners: tax avoidance and mobility

• Esteller Moré, Alejandro ^[1] ; Piolatto, Amedeo ^[1] ; Rablen, Matthew D. ^[2]
  1. [1] Universitat de Barcelona

     Universitat de Barcelona

     Barcelona, España

     
  2. [2] University of Sheffield

     University of Sheffield

     Reino Unido

     
• Localización: Documentos de trabajo ( XREAP ), Nº. 6, 2017
• Idioma: inglés
• Enlaces
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• Dialnet Métricas: 2 Citas
• Resumen

  • 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.