Relocation of the rich: Migration in response to top tax rate changes from Spanish reforms
A Spanish reform granted regions the authority to set income tax rates, resulting in substantial tax differentials. Using administrative data, we find that conditional on moving, taxes have a significant effect on location choice. A 1% increase in the net-of-tax rate for a region relative to others...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
MIT Press Journals
2019
|
| Online Access: | View Fulltext in Publisher |