162326 20251017144613.0 doi 10.7866/HPE-RPE.25.2.4 sideral 144881 ART-2025-144881 eng Rodrigo Sauco, Fernando Universidad de Zaragoza (orcid)0000-0003-1534-2970 Millionaires on the Run? Taxation of the Rich and Induced Mobility: A Literature Review 2025 Access copy available to the general public Unrestricted The 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. info:eu-repo/grantAgreement/ES/DGA/S23-23R info:eu-repo/semantics/openAccess by-nc https://creativecommons.org/licenses/by-nc/4.0/deed.es info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion 4014 225 Universidad de Zaragoza Dpto. Economía Aplicada Área Economía Aplicada 253, 2 (2025), 91-127 Hacienda pública esp. Hacienda Publica Española 0210-1173 598916 http://zaguan.unizar.es/record/162326/files/texto_completo.pdf Versión publicada 1378227 http://zaguan.unizar.es/record/162326/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:162326 articulos driver 2025-10-17-14:18:19 ARTICLE