Umberto Galmarini
Dados Biográficos
| ID | 9527166 |
|---|---|
| NOME | Umberto Galmarini |
| PRENOMES | Umberto |
| SOBRENOME | Galmarini |
| ASSINATURA | GALMARINI U |
| AFILIAÇÕES | Institut d’Economia de Barcelona (IEB) Barcelona Spain |
| ORCID | 0000-0001-8540-5581 |
| VERIFICADO | Sim |
| TOTAL DE OBRAS | 1 |
| TOTAL DE CITAÇÕES | 0 |
| TOTAL COMO AUTOR | 1 |
| TOTAL COMO EDITOR | 0 |
| PRIMEIRO ANO DE PUBLICAÇÃO | 2026 |
| ANO MAIS RECENTE DE PUBLICAÇÃO | 2026 |
| ÍNDICE H | 0 |
Fake Tax Residency and Tax Competition
Wealthy individuals exploit jurisdictional tax differences through mobility, challenging residence‐based tax systems—particularly via fictitious residency changes. We examine theoretically two countries competing to maximize tax revenues from wealthy individuals while auditing fraudulent residency claims. Taxpayers are shown to sort into non‐movers, illegal movers, and legal movers. We characterize equilibrium tax policies across varying conditio…
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Fake Tax Residency and Tax Competition
Wealthy individuals exploit jurisdictional tax differences through mobility, challenging residence‐based tax systems—particularly via fictitious residency changes. We examine theoretically two countries competing to maximize tax revenues from wealthy individuals while auditing fraudulent residency claims. Taxpayers are shown to sort into non‐movers, illegal movers, and legal movers. We characterize equilibrium tax policies across varying conditio…
Ad valorem tax (1 obras) · Audit (1 obras) · Competition (biology) (1 obras) · Economic Policies and Impacts (1 obras) · Exploit (1 obras) · Indirect tax (1 obras) · Local Government Finance and Decentralization (1 obras) · Politics, Economics, and Education Policy (1 obras) · Revenue (1 obras) · Sanctions (1 obras)