Kleven, Henrik Jacobsen; Landais, Camille; Schultz, Esben - In: The Quarterly Journal of Economics 129 (2014) 1, pp. 333-378
This article analyzes the effects of income taxation on the international migration and earnings of top earners using a Danish preferential foreigner tax scheme and population-wide Danish administrative data. This scheme, introduced in 1991, allows new immigrants with high earnings to be taxed...
