Taxation and International Migration of Superstars: Evidence from the European Football Market

We analyze the effects of top tax rates on international migration of football players in 14 European countries since 1985. Both country case studies and multinomial regressions show evidence of strong mobility responses to tax rates, with an elasticity of the number of foreign (domestic) players to...

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Veröffentlicht in:	The American economic review 2013-08, Vol.103 (5), p.1892-1924
Hauptverfasser:	Kleven, Henrik Jacobsen, Landais, Camille, Saez, Emmanuel
Format:	Artikel
Sprache:	eng
Schlagworte:	Athletes Average tax rate Economic theory Elasticity Equilibrium Estimated taxes Europe Fiscal policy Football Income taxes International migration Labor demand Labor economics Labor market Labor supply Marginal tax rate Migration Noncitizens Proportional taxes Soccer Studies Tax rates Tax reform Taxation Taxes Welfare Western Europe
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