Resumen
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 original | Inglés |
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Título de la publicación alojada | The Routledge Companion to Tax Avoidance Research |
Editorial | Taylor and Francis AS |
Páginas | 304-319 |
Número de páginas | 16 |
ISBN (versión digital) | 9781317377085, 9781315673745 |
ISBN (versión impresa) | 9781138941342 |
DOI | |
Estado | Publicada - 1 ene 2017 |