Tax Incentives for Migrants with Mid-level Earnings: Evidence from the Netherlands†
研究了荷兰2012年引入的针对中等收入移民的税收优惠计划，发现收入门槛以上的移民数量翻倍以上，而门槛以下无变化，迁移弹性在1.6到2.7之间。
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.