Arbeitspapier
Taxing high-income earners: Tax avoidance and mobility
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 signifi cant positive spillovers, but are also highly mobile: a 1% increase in the top marginal income tax rate increases out-migrations 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 o ffer various avenues for potential future theoretical and empirical research.
- Sprache
-
Englisch
- Erschienen in
-
Series: IFS Working Papers ; No. W16/07
- Klassifikation
-
Wirtschaft
Tax Evasion and Avoidance
Fiscal Policies and Behavior of Economic Agents: Household
Tax Law
Illegal Behavior and the Enforcement of Law
- Thema
-
high-income earners
mobility
tax avoidance
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Esteller, Alejandro
Piolatto, Amedeo
Rablen, Matthew D.
- Ereignis
-
Veröffentlichung
- (wer)
-
Institute for Fiscal Studies (IFS)
- (wo)
-
London
- (wann)
-
2016
- DOI
-
doi:10.1920/wp.ifs.2016.1607
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:46 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Esteller, Alejandro
- Piolatto, Amedeo
- Rablen, Matthew D.
- Institute for Fiscal Studies (IFS)
Entstanden
- 2016
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