000162326 001__ 162326
000162326 005__ 20251017144613.0
000162326 0247_ $$2doi$$a10.7866/HPE-RPE.25.2.4
000162326 0248_ $$2sideral$$a144881
000162326 037__ $$aART-2025-144881
000162326 041__ $$aeng
000162326 100__ $$0(orcid)0000-0003-1534-2970$$aRodrigo Sauco, Fernando$$uUniversidad de Zaragoza
000162326 245__ $$aMillionaires on the Run? Taxation of the Rich and Induced Mobility: A Literature Review
000162326 260__ $$c2025
000162326 5060_ $$aAccess copy available to the general public$$fUnrestricted
000162326 5203_ $$aThe main goal of this paper is to evaluate, from an economics perspective, the growing literature on the possible tax-induced residential mobility of high-income and high-net-worth individuals. This literature is dominated by the estimation of one parameter: migration elasticity in response to changes in net-of-tax income. The considerable heterogeneity of estimations of this elasticity warns against drawing any overall conclusions without considering and evaluating the institutional and economic conditions and methodological options influencing each specific estimation. While keeping this caveat in mind, we offer some final recommendations for public decision-makers who hope to offer differentiating tax policies targeting taxpayers in the top wealth and income bracket or favouring specific professional profiles.
000162326 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S23-23R
000162326 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc$$uhttps://creativecommons.org/licenses/by-nc/4.0/deed.es
000162326 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000162326 7102_ $$14014$$2225$$aUniversidad de Zaragoza$$bDpto. Economía Aplicada$$cÁrea Economía Aplicada
000162326 773__ $$g253, 2 (2025), 91-127$$pHacienda pública esp.$$tHacienda Publica Española$$x0210-1173
000162326 8564_ $$s598916$$uhttps://zaguan.unizar.es/record/162326/files/texto_completo.pdf$$yVersión publicada
000162326 8564_ $$s1378227$$uhttps://zaguan.unizar.es/record/162326/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000162326 909CO $$ooai:zaguan.unizar.es:162326$$particulos$$pdriver
000162326 951__ $$a2025-10-17-14:18:19
000162326 980__ $$aARTICLE