Add to ORKGA recent Spanish tax reform granted regions the authority to set income tax rates, resulting in substantial tax differentials. We use individual-level information from Social Security records over a period of one decade. Conditional on moving, taxes have a significant effect on location choice. A one percent increase in the net of tax rate for a region relative to others increases the probability of moving to that region by 1.7 percentage points. Focusing on the stock of top-taxpayers, we estimate an elasticity of the number of top taxpayers with respect to net-of-tax rates of 0.85. Using this elasticity, a theoretical model implies that the mechanical increase in tax revenue due to higher tax rates is larger than the loss in tax revenue fr...
The design of a tax system is a daunting task. Economies have become increasingly complex, which mak...
In this paper, we look at corporate fiscal policies set by two competing regions in an environment w...
In this paper I estimate under-assessment of incomes in the Personal Income Tax during the years fol...
A Spanish reform granted regions the authority to set income tax rates, resulting in substantial tax...
Recent Spanish tax reform granted regions the authority to set income tax rates, resulting in substa...
The taxation of high-income earners is of importance to every country and is the subject of a consid...
Mobility may undermine local income redistribution in federal systems, because rich taxpayers can ev...
In recent decades, many countries around the world have become more fiscally decentralised. Spain pr...
The taxation of high-income earners is of importance to every country and is the subject of a consid...
In this article, we review a growing empirical literature on the effects of personal taxation on the...
I assess the macroeconomic and redistributive effects of tax reforms aimed at increasing tax revenu...
This paper examines whether, and to what extent, the internal mobility of the unemployed in Spain wa...
In the throes of economic crisis, the Spanish government decided to reintroduce the Wealth Tax, appe...
This paper studies the effects of top income tax rates on top earners' migration, using a novel indi...
Studying how firms and individuals respond to tax policy changes is key to assess their trade-off be...
The design of a tax system is a daunting task. Economies have become increasingly complex, which mak...
In this paper, we look at corporate fiscal policies set by two competing regions in an environment w...
In this paper I estimate under-assessment of incomes in the Personal Income Tax during the years fol...
A Spanish reform granted regions the authority to set income tax rates, resulting in substantial tax...
Recent Spanish tax reform granted regions the authority to set income tax rates, resulting in substa...
The taxation of high-income earners is of importance to every country and is the subject of a consid...
Mobility may undermine local income redistribution in federal systems, because rich taxpayers can ev...
In recent decades, many countries around the world have become more fiscally decentralised. Spain pr...
The taxation of high-income earners is of importance to every country and is the subject of a consid...
In this article, we review a growing empirical literature on the effects of personal taxation on the...
I assess the macroeconomic and redistributive effects of tax reforms aimed at increasing tax revenu...
This paper examines whether, and to what extent, the internal mobility of the unemployed in Spain wa...
In the throes of economic crisis, the Spanish government decided to reintroduce the Wealth Tax, appe...
This paper studies the effects of top income tax rates on top earners' migration, using a novel indi...
Studying how firms and individuals respond to tax policy changes is key to assess their trade-off be...
The design of a tax system is a daunting task. Economies have become increasingly complex, which mak...
In this paper, we look at corporate fiscal policies set by two competing regions in an environment w...
In this paper I estimate under-assessment of incomes in the Personal Income Tax during the years fol...