Taxing high-income earners: Tax avoidance and mobility

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

Producción científica: Capítulo de libroCapítuloInvestigaciónrevisión exhaustiva

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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 originalInglés
Título de la publicación alojadaThe Routledge Companion to Tax Avoidance Research
EditorialTaylor and Francis AS
Páginas304-319
Número de páginas16
ISBN (versión digital)9781317377085, 9781315673745
ISBN (versión impresa)9781138941342
DOI
EstadoPublicada - 1 ene 2017

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