López Laborda, Julio; Rodrigo Sauco, Fernando - In: Economics : the open-access, open-assessment journal 16 (2022) 1, pp. 152-169
The study empirically tests whether regional differences in personal taxes (Personal Income Tax, Wealth Tax, and Inheritance and Gift tax) have had some influence on the decision of the richest Spanish taxpayers to change their residence. The estimates use the Personal Income Tax (IRPF) Panel...