A recent Spanish tax reform granted regions the authority to set income tax rates, resulting in substantial tax …, taxes have a significant effect on location choice. A one percent increase in the net of tax rate for a region relative to …-taxpayers, we estimate an elasticity of the number of top taxpayers with respect to net-of-tax rates of 0.85. Using this elasticity …

personal income tax profiles for 49 economies and the year 2002. In particular, we determine the component of labor taxes which …, we calculate the progressivity of personal income tax rates between the average wage and five times the average wage …. This may be interpreted as the tax progression which is relevant for well-paid workers. Then, we use the personal income …

savings in combination with full tax exemption on capital income. …

We study the impact of taxation on the location choices of individuals and tax bases in Italy. We exploit some recent … tax decentralization reforms, which granted regions and municipalities greater power in setting income tax rates across … brackets. Combining granular micro-level data on tax residence transfers with tax rate variations both within and across …

migrants. This paper presents calculations on how a graduate tax system could look for Finland. To protect citizens against …

wisdom, in general equilibrium, migration lowers the bottom tax rate but raises the top tax rate, making the optimal tax … system more progressive and moving tax rates closer to those in an economy with fixed wages. The intuition is that … governments attract high-skilled workers by amplifying pre-tax wage inequality and partly offsetting trickle-down forces from …

doctors, and too many lawyers. If the total tax rate is kept constant, then replacing part of existing wage taxes with …

Regional productivity differences provide scope for productivity-enhancing labor mobility. Redistribution reduces …, productivity-enhancing migration margin, we determine how regional inequality and labor mobility affect optimal redistribution …. Simulations using the productivity differences between rural and urban regions in the US indicate that optimal marginal tax rates …