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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