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.
|Title of host publication||The Routledge Companion to Tax Avoidance Research|
|Publisher||Taylor and Francis AS|
|Number of pages||16|
|ISBN (Electronic)||9781317377085, 9781315673745|
|Publication status||Published - 1 Jan 2017|