|
Título:
|
Taxing high-income earners: tax avoidance and mobility
|
|
Autor/a:
|
Esteller Moré, Alejandro; Piolatto, Amedeo; Rablen, Matthew D.
|
|
Notas:
|
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 outmigrations by around 1.5 to 3%. We review research into taxation of high-income earners to provide a synthesis of existing theoretical and empirical understanding. We offer various avenues for potential future theoretical and empirical research. |
|
Materia(s):
|
-Frau fiscal
-Ingressos fiscals
-Poder adquisitiu
-Tax evasion
-Internal revenue
-Purchasing power |
|
Derechos:
|
cc-by-nc-nd, (c) Esteller Moré et al., 2017
http://creativecommons.org/licenses/by-nc-nd/3.0/es/
|
|
Tipo de documento:
|
Documento de trabajo |
|
Editor:
|
Institut d’Economia de Barcelona
|
|
Compartir:
|
|
