Kleven, Henrik Jacobsen; Landais, Camille; Saez, Emmanuel - 2010
"An NBER digest for this paper is available.This paper analyzes the effects of top earnings tax rates on the … international migration of top football players in Europe. We construct a panel data set of top earnings tax rates, football player … earnings tax rates on migration using a number of tax and institutional changes: (a) the 1995 Bosman ruling which liberalized …