Millionaires on the Run? Taxation of the Rich and Induced Mobility: A Literature Review
Rodrigo Sauco, Fernando (Universidad de Zaragoza)
Resumen: 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.
Idioma: Inglés
DOI: 10.7866/HPE-RPE.25.2.4
Año: 2025
Publicado en: Hacienda Publica Española 253, 2 (2025), 91-127
ISSN: 0210-1173
Financiación: info:eu-repo/grantAgreement/ES/DGA/S23-23R
Tipo y forma: Article (Published version)
Área (Departamento): Área Economía Aplicada (Dpto. Economía Aplicada)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes.
Exportado de SIDERAL (2025-10-17-14:18:19)
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Idioma: Inglés
DOI: 10.7866/HPE-RPE.25.2.4
Año: 2025
Publicado en: Hacienda Publica Española 253, 2 (2025), 91-127
ISSN: 0210-1173
Financiación: info:eu-repo/grantAgreement/ES/DGA/S23-23R
Tipo y forma: Article (Published version)
Área (Departamento): Área Economía Aplicada (Dpto. Economía Aplicada)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes. Exportado de SIDERAL (2025-10-17-14:18:19)
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Record created 2025-08-18, last modified 2025-10-17