2026-04-17T17:22:09Zhttps://recercat.cat/oai/requestoai:recercat.cat:2445/1346202025-11-20T10:16:23Zcom_2072_1057col_2072_478809col_2072_478917
RECERCAT
author
Agrawal, David R.
author
Foremny, Dirk
2019-06-05T10:59:36Z2020-05-31T05:10:24Z2019-052019-06-05T10:59:36Z
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.
(c) The MIT Press, 2019 info:eu-repo/semantics/openAccess
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
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion