dc.contributor.author
Agrawal, David R.
dc.contributor.author
Foremny, Dirk
dc.contributor.author
Xarxa de Referència en Economia Aplicada (XREAP)
dc.identifier
https://ddd.uab.cat/record/201406
dc.identifier
urn:oai:ddd.uab.cat:201406
dc.description.abstract
Recent Spanish tax reform granted regions the authority to set income tax rates, resulting in substantial tax di erentials. We use individual-level information from Social Security records over a period of one decade. Conditional on moving, taxes have a significant effect on location choice. A one percent increase in the net of tax rate for a region relative to others increases the probability of moving to that region by 1.7 percentage points. Focusing on the stock of top-taxpayers, we estimate an elasticity of the number of top taxpayers with respect to net-of-tax rates of 0.85. Using this elasticity, a theoretical model implies that the mechanical increase in tax revenue due to higher tax rates is larger than the loss in tax revenue from the out-flow of migration.
dc.format
application/pdf
dc.publisher
Xarxa de Referència en Economia Aplicada (XREAP)
dc.relation
Xarxa de Referència en Economia Aplicada (XREAP). Documents de treball de la Xarxa de Referència en Economia Aplicada (XREAP) ;
dc.rights
Aquest document està subjecte a una llicència d'ús Creative Commons. Es permet la reproducció total o parcial, la distribució, i la comunicació pública de l'obra, sempre que no sigui amb finalitats comercials, i sempre que es reconegui l'autoria de l'obra original. No es permet la creació d'obres derivades.
dc.rights
https://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subject
Domicili fiscal
dc.subject
Impostos sobre la renda
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Comunitats autònomes
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Autonomous communities
dc.title
Relocation of the Rich : Migration in Response to Top Tax Rate Changes from Spanish Reforms
