Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/173941 
Year of Publication: 
2016
Series/Report no.: 
IFS Working Papers No. W16/07
Publisher: 
Institute for Fiscal Studies (IFS), London
Abstract: 
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 signifi cant 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 o ffer various avenues for potential future theoretical and empirical research.
Subjects: 
high-income earners
mobility
tax avoidance
JEL: 
H26
H31
K34
K42
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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