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39 p, 882.2 KB Taxing high-income earners : tax avoidance and mobility / Esteller Moré, Alejandro (Universitat de Barcelona) ; Piolatto, Amedeo (Universitat de Barcelona) ; Rablen, Matthew D. (University of Sheffield. Department of Economics) ; Xarxa de Referència en Economia Aplicada (XREAP)
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. [...]
Xarxa de Referència en Economia Aplicada (XREAP) 2017 (XREAP ; 2017/06) - 10.4324/9781315673745-20  

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