In this article, we review a growing empirical literature on the effects of personal taxation on
the geographic mobility of people and discuss its policy implications. We start by laying out …

This paper examines why smart cities are growing by investigating who moves to smart
cities and who stays. Smart cities are often centers of higher education, so students moving …

In this paper, we review the existing empirical evidence on how individuals respond to the
incentives created by a net wealth tax. Variation in the overall magnitude of behavioural …

Early reviews of the academic literature on the economic effects of state and local taxes and
expenditures suggested that not enough was known upon which to base policy. The reviews …

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 …

In this chapter, I review empirical and theoretical literature on taxation of intergenerational
transfers (estates, bequests, inheritances, inter vivos gifts) and wealth. The main message …

It is no exaggeration to say that the COVID-19 pandemic has transformed our understanding
of how to navigate the world around us. Initially, of course, the reaction of most people-or at …

Increasing wealth inequality and concentration, together with the search for options to
secure long-term sufficiency of tax systems in face of ageing societies, have recently moved …

Interjurisdictional competition over mobile tax bases is an easily understood mechanism, but
actual tax-base elasticities are difficult to estimate. Political pressure for reducing tax rates …

This paper studies the effects of decentralized wealth taxation on mobility and the
effectiveness of tax coordination at mitigating potential inefficiencies and inequalities from …