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Taxing High-Income Earners

其他書名	Tax Avoidance and Mobility
出版	SSRN, 2017
URL	http://books.google.com.hk/books?id=fU0AzwEACAAJ&hl=&source=gbs_api

註釋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.