Calendrier du 01 mars 2024
Casual Friday Development Seminar - Brown Bag Seminar
Du 01/03/2024 de 13:00 à 14:00
R1-09
WEBB Duncan (PSE)
Menstrual Stigma, Hygiene, and Human Capital: Experimental Evidence from Madagascar
EU Tax Observatory Seminar
Du 01/03/2024 de 12:00 à 13:00
Salle R1-14
MARIE Olivier (Erasmus School of Economics)
Tax-Induced Emigration: Who Flees High Taxes? Evidence from the Netherlands
écrit avec with José Victor C. Giarola, Frank Cörvers and Hans Schmeets
We study the impact of a policy change in the Netherlands that reduced
preferential tax treatment duration for high-skilled migrants arriving from specific
countries in certain years. Utilizing comprehensive tax and population data, we
document substantial tax-induced emigration responses, primarily driven by the top 1%
of earners. Highly mobile individuals within the top 5% also emigrate sooner,
particularly to competing countries offering tax-breaks to attract skilled workers.
Crucially, we uncover no change in mobility behavior among lower-earning workers. The
increased tax receipts from lower-income individuals who remain offset the loss from
fleeing high earners, making the policy fiscally cost-neutral.
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