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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.
Authors
Matthew D. Rablen
Amedeo Piolatto
Alejandro Esteller
Working Paper details
- DOI
- 10.1920/wp.ifs.2016.1607
- Publisher
- IFS
Suggested citation
A, Esteller and A, Piolatto and M, Rablen. (2016). Taxing high-income earners: tax avoidance and mobility. London: IFS. Available at: https://ifs.org.uk/publications/taxing-high-income-earners-tax-avoidance-and-mobility (accessed: 2 May 2024).
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