This paper studies the effect of top tax rates on inventors' mobility since 1977. We put special emphasis on "superstar … Patent Offices to track inventors' locations over time and combine it with international effective top tax rate data. We …% inventors are significantly affected by top tax rates when deciding where to locate. The elasticity of the number of domestic …

, the link between top income tax rates and economic growth, and the estate tax. The treatment has large effects on views … about inequality but only slightly moves tax and transfer policy preferences. An exception is the estate tax …

This paper derives optimal top tax rate formulas in a model where top earners respond to taxes through three channels …: labor supply, tax avoidance, and compensation bargaining. The optimal top tax rate increases when there are zero …-sum compensation-bargaining effects. We present empirical evidence consistent with bargaining effects. Top tax rate cuts are associated …

This paper studies the effect of top tax rates on inventors' mobility since 1977. We put special emphasis on "superstar … Patent Offices to track inventors' locations over time and combine it with international effective top tax rate data. We …% inventors are significantly affected by top tax rates when deciding where to locate. The elasticity of the number of domestic …