Taxing high-income earners: Tax avoidance and mobility

Arbeitspapier

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.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: IFS Working Papers ; No. W16/07

Classification and Topics

• Classification: Wirtschaft ; Tax Evasion and Avoidance ; Fiscal Policies and Behavior of Economic Agents: Household ; Tax Law ; Illegal Behavior and the Enforcement of Law
• Subject: high-income earners ; mobility ; tax avoidance

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Esteller, Alejandro ; Piolatto, Amedeo ; Rablen, Matthew D.
• Event: Veröffentlichung
• (who): Institute for Fiscal Studies (IFS)
• (where): London
• (when): 2016

Further information

• DOI: doi:10.1920/wp.ifs.2016.1607
• Handle: http://hdl.handle.net/10419/173941
• Last update: 10.03.2025, 11:46 AM CET