Mobility of Top Income Taxpayers in Response to Regional Differences in Personal Taxes: Evidence from Spain

Mobility of Top Income Taxpayers in Response to Regional Differences in Personal Taxes: Evidence from Spain

The 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 databa...

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Bibliographic Details
Main Authors: López-Laborda Julio, Rodrigo Fernando
Format: Article
Language:English
Published: De Gruyter 2022-04-01
Series:Economics: Journal Articles
Subjects:
migration
top income
regions
personal income
wealth taxes
Online Access:https://doi.org/10.1515/econ-2022-0016

Internet

https://doi.org/10.1515/econ-2022-0016

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