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dc.contributor.author | Esteller Moré, Alejandro |
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dc.contributor.author | Piolatto, Amedeo |
dc.contributor.author | Rablen, Matthew D. |
dc.date | 2017-06-07T10:01:27Z |
dc.date | 2017-06-07T10:01:27Z |
dc.date | 2017 |
dc.identifier | http://hdl.handle.net/2445/112049 |
dc.identifier.uri | http://hdl.handle.net/2445/112049 |
dc.description | 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. |
dc.format | 32 p. |
dc.format | application/pdf |
dc.language | eng |
dc.publisher | Institut d’Economia de Barcelona |
dc.relation | Reproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions |
dc.relation | IEB Working Paper 2017/06 |
dc.relation | [WP E-IEB17/06] |
dc.rights | cc-by-nc-nd, (c) Esteller Moré et al., 2017 |
dc.rights | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ |
dc.rights | info:eu-repo/semantics/openAccess |
dc.subject | Frau fiscal |
dc.subject | Ingressos fiscals |
dc.subject | Poder adquisitiu |
dc.subject | Tax evasion |
dc.subject | Internal revenue |
dc.subject | Purchasing power |
dc.title | Taxing high-income earners: tax avoidance and mobility |
dc.type | info:eu-repo/semantics/workingPaper |