Taxing high-income earners: tax avoidance and mobility
- Document type
- Working Paper
- Esteller, Alejandro; Piolatto, Amedeo; Rablen, Matthew
- Institute for Fiscal Studies
- Date of publication
- 22 April 2016
- IFS Working Paper; W16/07
- Social Policy, Children and Young People
- Social welfare
- Material type
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The taxation of high-income earners is of importance to every country and is the subject of a considerable amount of recent academic research. 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 out-migrations by around 1.5 to 3%.
This research provides a synthesis of existing theoretical and empirical understanding. It offers various avenues for potential future theoretical and empirical research.
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