IEB Report

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Mobility and Personal Taxes

IEB Report 2/2023: Mobility and Personal Taxes

Mobility, i.e., the ability of taxpayers to relocate for tax purposes (Slemrod, 2010), is a challenge for current tax systems. It concerns both the real or artificial mobility of (the profits of) companies, in part facilitated by digitization, and the mobility of the labor factor. While IEB Report 3/2021 dealt with the first type of mobility, this one deals with the second. To this end, it includes three complementary contributions, especially in terms of the geographical scope of each one.