2026-04-17T20:07:46Zhttps://recercat.cat/oai/request

oai:recercat.cat:2445/1346202025-11-20T10:16:23Zcom_2072_1057col_2072_478809col_2072_478917

00925njm 22002777a 4500 dc Agrawal, David R. author Foremny, Dirk author 2019-06-05T10:59:36Z 2020-05-31T05:10:24Z 2019-05 2019-06-05T10:59:36Z A Spanish reform granted regions the authority to set income tax rates, resulting in substantial tax differentials. Using administrative data, 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. We estimate an elasticity of the number of top taxpayers with respect to net-of-tax rates of 0.85. The mechanical increase in tax revenue due to higher tax rates is larger than the loss in tax revenue from the net out-flow of migration. Riquesa Distribució (Teoria econòmica) Política migratòria Administració fiscal Wealth Distribution (Economic theory) Migration policy Tax administration and procedure Relocation of the rich: Migration in response to top tax rate changes from spanish reforms