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 …

in market economies supplemented with simple tax systems. The market structure in these economies is identical to that in … constraint and a debt limit. The tax system describes additional transfers that the agents must make to the government. It … current labour income. It implies optimal tax functions that are not additively separable in these variables. The marginal …

This paper examines the effects of tax cuts in a multi-country world where both labour supply and capital formation are … endogenous and taxes are distortionary. We highlight four channels through which tax cuts affect interest rates and the economy … in general: (i) an increase in the supply of government debt; (ii) increased tax revenues, through increased economic …

-from-trade benefits created by it. Immigration could be more beneficial to the native-born population when labour markets are better …

benefits and tax credits among 'comparable' households. We implement this approach by estimating a discrete choice model of … representation of the French tax-benefit system. Our results suggest that financial incentives play a notable role in determining …

respond to labour tax rates and government supplied non-employment benefits. We compare aggregate and individual outcomes in … terms of how macroeconomic aggregates respond to some types of government supplied non-employment benefits, but remarkably …, not to labor tax changes. …

This paper analyses the causes and consequences of offshore financial centers (OFCs). Since OFCs are likely to be tax … and simulate a model of a home country monopoly bank facing a representative competitive OFC which offers tax advantages …