Taxing high-income earners: Tax avoidance and mobility

Alejandro Esteller-Moré, Amedeo Piolatto, Matthew D. Rablen

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Resum

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 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%. The authors review research into taxation of high-income earners to provide a synthesis of existing theoretical and empirical understanding and offer various avenues for potential future theoretical and empirical research.
Idioma originalEnglish
Títol de la publicacióThe Routledge Companion to Tax Avoidance Research
EditorTaylor and Francis AS
Pàgines304-319
Nombre de pàgines16
ISBN (electrònic)9781317377085, 9781315673745
ISBN (imprès)9781138941342
DOIs
Estat de la publicacióPublicada - 1 de gen. 2017

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