Taxation and Migration
Evidence and Policy Implications
Datos Bibliográficos
In this article, we review a growing empirical literature on the effects of personal taxation on the geographic mobility of people and discuss its policy implications. We start by laying out the empirical challenges that prevented progress in this area and then discuss how recent work has made use of new data sources and quasi-experimental approaches to credibly estimate migration responses. This body of work has shown that certain segments of the labor market, especially high-income workers and professions with little location-specific human capital, may be quite responsive to taxes in their location decisions. When considering the implications for tax policy design, we distinguish between uncoordinated and coordinated tax policy. We highlight the importance of recognizing that mobility elasticities are not exogenous, structural parameters. They can vary greatly depending on the population being analyzed, the size of the tax jurisdiction, the extent of tax policy coordination, and a range of non-tax policies. While migration responses add to the efficiency costs of redistributing income, we caution against overusing the recent evidence of (sizeable) mobility responses to taxes as an argument for less redistribution in a globalized world
Economics · Empirical evidence · Geography · Human capital · Jurisdiction · Labor mobility · Labour economics · Market economy · Political science · Population · Public economics · Tax policy · Tax reform · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization · Migration and Labor Dynamics
Financing investment in times of high public debt
Impôt sur les successions dans les pays de l’Ocde
Understanding Tax Policy
Wealth Inequality in South Africa, 1993–2017
Why Is Europe More Equal than the United States
Perceptions of Professionals on Income Tax Reforms and Their Impact on Brain Drain in Sri Lanka
Identity, crimes, and law enforcement in the Metaverse
Redistribution In A Globalized World
A Harmonized Net Wealth Tax in the European Union
Fake Tax Residency and Tax Competition
Predicting local taxation decision-making
Competitive federalism, individual autonomy, and citizen sovereignty
Tax reaction function estimation in multi-level fiscal structures
Progressing regressively
In Search of Lost Time
Strategic evaluation of rural-to-urban migration trends and policies in Türkiye
Heterogeneous assimilation and the role of co-ethnic networks in immigrant location choices
Digital nomads or digital settlers? Rethinking regional development in the information age
Immigration and the Top 1 Percent
How do Top Earners Respond to Taxation? Evidence from a Tax Reform in Uruguay
Escape or Play Again? How Retiring Entrepreneurs Respond to the Wealth Tax
Offshore Tax Evasion and Wealth Inequality
Migration between imperfectly competitive economies
Does the global migration matter? The impact of top ten cities migration on native nationals income and employment levels
Consequences of income concentration for democratic processes in contemporary Western and comparable societies
Can the middle class benefit from more conservative redistribution
Taxes and telework
Mobility responses to the establishment of a residential tax haven
Urban resilience
Mobility Responses to Special Tax Regimes for the Super-Rich
Monitoring the Super-Rich
When Coethnicity Fails
Determinants of top personal income tax rates in 19 OECD countries, 1981–2018
But Switzerland's boring
Taxing the Rich
| Obras citantes distintas | 35 |
|---|---|
| Citas por año | 5,83 |
| Intervalo de citas | 2020 - 2026 (7) |
| Velocidad de citación | current |
| Altamente citado | No |
| Tipos de cita | Neutras: 35 |