TY - CHAP
T1 - Taxing high-income earners
T2 - Tax avoidance and mobility
AU - Esteller-Moré, Alejandro
AU - Piolatto, Amedeo
AU - Rablen, Matthew D.
N1 - Publisher Copyright:
© 2018 selection and editorial matter, Nigar Hashimzade and Yuliya Epifantseva; individual chapters, the contributors.
PY - 2017/1/1
Y1 - 2017/1/1
N2 - 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.
AB - 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.
UR - http://www.scopus.com/inward/record.url?scp=85135649376&partnerID=8YFLogxK
U2 - 10.4324/9781315673745-20
DO - 10.4324/9781315673745-20
M3 - Chapter
AN - SCOPUS:85135649376
SN - 9781138941342
SP - 304
EP - 319
BT - The Routledge Companion to Tax Avoidance Research
PB - Taylor and Francis AS
ER -