Taxing High-Income Earners: Tax Avoidance and Mobility

IEB Working Paper N. 2017/06

32 Pages Posted: 10 Mar 2017 Last revised: 11 Nov 2017

See all articles by Alejandro Esteller-More

Alejandro Esteller-More

University of Barcelona

Amedeo Piolatto

Autonomous University of Barcelona; Barcelona Economics Institute (IEB); Barcelona Graduate School of Economics (Barcelona GSE)

Matthew D. Rablen

University of Sheffield - Department of Economics

Date Written: March 10, 2017

Abstract

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 out-migrations 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.

Keywords: High-income earners, mobility, tax avoidance

JEL Classification: H26, H31, K34, K42

Suggested Citation

Esteller-More, Alejandro and Piolatto, Amedeo and Rablen, Matthew D., Taxing High-Income Earners: Tax Avoidance and Mobility (March 10, 2017). IEB Working Paper N. 2017/06, Available at SSRN: https://ssrn.com/abstract=2930843 or http://dx.doi.org/10.2139/ssrn.2930843

Alejandro Esteller-More (Contact Author)

University of Barcelona ( email )

Gran Via de les Corts Catalanes, 585
Barcelona, 08007
Spain

Amedeo Piolatto

Autonomous University of Barcelona ( email )

Department of Economics and Economic History
Edifici B - Campus Bellaterra
Barcelona, 08193
Spain

HOME PAGE: http://https://sites.google.com/site/piolatto/

Barcelona Economics Institute (IEB) ( email )

c/ John M. Keynes, 1-11
Barcelona, 08034
Spain

HOME PAGE: http://https://sites.google.com/site/piolatto/

Barcelona Graduate School of Economics (Barcelona GSE) ( email )

Ramon Trias Fargas, 25-27
Barcelona, Barcelona 08005
Spain

Matthew D. Rablen

University of Sheffield - Department of Economics ( email )

9 Mappin Street
Sheffield, S1 4DT
United Kingdom

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