Kalin, Salla; Levy, Antoine B.; Muñoz, Mathilde - National Bureau of Economic Research - 2024
This paper investigates whether and why pensioners move across borders in response to tax rate differentials. In 2013 … among wealthy and educated pensioners in higher-tax origin countries. The implied migration elasticity of the stock of … foreign pensioners to the net-of-tax rate is large (between 1.5 and 2) and increases at longer horizons. Tax …