Skip to Main content Skip to Navigation
Preprints, Working Papers, ...

Do European Top Earners React to Labour Taxation Through Migration ?

Abstract : This paper studies the effects of top income tax rates on top earners' migration, using a novel individual dataset on mobility representative of the entire population of 21 European countries. I exploit the differential effects of changes in top tax rates on individuals at different earnings levels. Top earners' location choices are significantly affected by top income tax rates. The elasticity of the number of top earners with respect to the net-of-tax rate is between 0.1 and 0.3; it is above one for foreigners. Migration elasticities differ widely across member states, leading to different incentives to implement beggar-thy-neighbour tax policies within Europe.
Document type :
Preprints, Working Papers, ...
Complete list of metadata

https://halshs.archives-ouvertes.fr/halshs-03252899
Contributor : Caroline Bauer Connect in order to contact the contributor
Submitted on : Tuesday, June 8, 2021 - 8:48:29 AM
Last modification on : Wednesday, November 17, 2021 - 12:33:44 PM
Long-term archiving on: : Thursday, September 9, 2021 - 6:09:03 PM

File

WP_202135_.pdf
Files produced by the author(s)

Identifiers

  • HAL Id : halshs-03252899, version 1

Collections

Citation

Mathilde Muñoz. Do European Top Earners React to Labour Taxation Through Migration ?. 2021. ⟨halshs-03252899⟩

Share

Metrics

Record views

255

Files downloads

230