Working paper

Análisis de sistemas impositivos

Alejandro Esteller, Amedeo Piolatto, Matthew D. Rablen

2017/06: Taxing high-income earners: tax avoidance and mobility

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.