Tax Incentives for Migrants with Mid-level Earnings: Evidence from the Netherlands†

• 成果类型: Article
• 署名作者: Timm, Lisa Marie; Giuliodori, Massimo; Muller, Paul
• 署名单位: University of Amsterdam; Tinbergen Institute; IZA Institute Labor Economics
• 刊物名称: AMERICAN ECONOMIC JOURNAL-APPLIED ECONOMICS
• ISSN/ISSBN: 1945-7782
• DOI: 10.1257/app.20230438
• 发表日期: 2025
• 页码: 42-79
• 关键词: difference-in-differences; top earners evidence; labor-markets; income-tax; migration; taxation; mobility; immigration; inference; location

摘要

We examine how income taxes affect international mobility and wages. We study a Dutch preferential tax scheme for migrants, which introduced an income threshold for eligibility in 2012. The threshold is low relative to similar schemes in other countries, thereby offering eligibility to migrants with mid-level earnings. We find migration more than doubles closely above the income threshold, while migration below the threshold remains unchanged. These effects appear to be driven by additional migration, while wage bargaining responses are limited. We estimate a migration elasticity ranging from 1.6 to 2.7, somewhat higher than most studies on high-income migrants have found. (JEL H24, H31, J15, J31, J82)