作者：Agrawal, David R.; Foremny, Dirk
作者单位：University of Kentucky; Leibniz Association; Ifo Institut; University of Barcelona
摘要：A Spanish reform granted regions the authority to set income tax rates, resulting in substantial tax differentials. Using administrative data, we find that conditional on moving, taxes have a significant effect on location choice. A 1% increase in the net-of-tax rate for a region relative to others increases the probability of moving to that region by 1.7 percentage points. We estimate an elasticity of the number of top taxpayers with respect to net-of-tax rates of 0.85. The mechanical increas...
作者：Andreoli, Francesco; Havnes, Tarjei; Lefranc, Arnaud
作者单位：University of Oslo; CY Cergy Paris Universite; Centre National de la Recherche Scientifique (CNRS); IZA Institute Labor Economics
摘要：This paper develops a criterion to assess equalization of opportunity that is consistent with theoretical views of equality of opportunity. We characterize inequality of opportunity as a situation where some groups in society enjoy an illegitimate advantage. In this context, equalization of opportunity requires that the extent of the illegitimate advantage enjoyed by the privileged groups falls. Robustness requires that this judgment be supported by the broadest class of individual preferences...
