000130702 001__ 130702
000130702 005__ 20240319081009.0
000130702 0247_ $$2doi$$a10.1515/econ-2022-0016
000130702 0248_ $$2sideral$$a129212
000130702 037__ $$aART-2022-129212
000130702 041__ $$aeng
000130702 100__ $$0(orcid)0000-0002-1539-8483$$aLópez-Laborda, J.$$uUniversidad de Zaragoza
000130702 245__ $$aMobility of Top Income Taxpayers in Response to Regional Differences in Personal Taxes: Evidence from Spain
000130702 260__ $$c2022
000130702 5060_ $$aAccess copy available to the general public$$fUnrestricted
000130702 5203_ $$aThe study empirically tests whether regional differences in personal taxes (Personal Income Tax, Wealth Tax, and Inheritance and Gift tax) have had some influence on the decision of the richest Spanish taxpayers to change their residence. The estimates use the Personal Income Tax (IRPF) Panel database provided by the Ministry of Public Finance. The study offers evidence that regional tax differences affect the decision to change residence of the top income taxpayers and also that this decision is also affected by other attractiveness and opportunity factors offered by the regions, and by certain characteristics of the individuals. However, the marginal effects are very slight, except for the coefficient of the variable showing regional differences in IRPF: If the difference between average regional IRPF rates increases by 10 percentage points in favour of the other regions, the probability of a top 1% taxpayer changing its residence increases by 11.2 percentage points. The study also documents the importance of the Community of Madrid in the relocation decisions of rich taxpayers. Finally, the study finds that the behaviour of taxpayers aged 65 years and over in the top 1% does not seem very different from that of all taxpayers in the same income bracket. © 2022 Julio López-Laborda and Fernando Rodrigo, published by De Gruyter.
000130702 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S23-20R
000130702 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/
000130702 590__ $$a0.5$$b2022
000130702 591__ $$aECONOMICS$$b360 / 380 = 0.947$$c2022$$dQ4$$eT3
000130702 592__ $$a0.337$$b2022
000130702 593__ $$aEconomics, Econometrics and Finance (miscellaneous)$$c2022$$dQ2
000130702 594__ $$a2.6$$b2022
000130702 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000130702 700__ $$0(orcid)0000-0003-1534-2970$$aRodrigo, F.$$uUniversidad de Zaragoza
000130702 7102_ $$14014$$2225$$aUniversidad de Zaragoza$$bDpto. Economía Aplicada$$cÁrea Economía Aplicada
000130702 773__ $$g16, 1 (2022), 152-169$$pECONOMICS-THE OPEN ACCESS OPEN-ASSESSMENT E-JOURNAL$$tECONOMICS-THE OPEN ACCESS OPEN-ASSESSMENT E-JOURNAL$$x1864-6042
000130702 8564_ $$s3521891$$uhttps://zaguan.unizar.es/record/130702/files/texto_completo.pdf$$yVersión publicada
000130702 8564_ $$s2650682$$uhttps://zaguan.unizar.es/record/130702/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000130702 909CO $$ooai:zaguan.unizar.es:130702$$particulos$$pdriver
000130702 951__ $$a2024-03-18-14:56:36
000130702 980__ $$aARTICLE