Arbeitspapier
Taxation and Mobility: Evidence from Tax Decentralization in Italy
We study the impact of taxation on the location choices of individuals and tax bases in Italy. We exploit some recent tax decentralization reforms, which granted regions and municipalities greater power in setting income tax rates across brackets. Combining granular micro-level data on tax residence transfers with tax rate variations both within and across locations, we show that taxation significantly shapes location decisions. The mobility response greatly varies across the income distribution, with higher responsiveness among top incomes. Yet, our estimates imply that revenue losses due to tax-induced mobility are small, making local redistribution feasible at least over the medium-run.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 10655
- Klassifikation
-
Wirtschaft
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
State and Local Taxation, Subsidies, and Revenue
Geographic Labor Mobility; Immigrant Workers
- Thema
-
local income taxation
migration
tax decentralization
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Rubolino, Enrico
Giommoni, Tommaso
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2023
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Rubolino, Enrico
- Giommoni, Tommaso
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2023
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