Research
Work in progress:
Tax-Induced Emigration: Who Flees High Taxes? Evidence from the Netherlands, with Olivier Marie, Frank Cörvers and Hans Schmeets
Abstract: We study the impact of a policy change in the Netherlands that reduced preferential tax treatment duration for high-skilled migrants arriving from specific countries in certain years. Utilizing comprehensive tax and population data, we document substantial tax-induced emigration responses, primarily driven by the top 1% of earners. Highly mobile individuals within the top 5% also emigrate sooner, particularly to competing countries offering tax-breaks to attract skilled workers. Crucially, we uncover no change in mobility behavior among lower-earning workers. The increased tax receipts from lower-income individuals who remain offset the loss from fleeing high earners, making the policy fiscally cost-neutral.
Preferential tax scheme, workforce diversity and productivity (Job Market Paper)
Cultural distance and commuting flows across national borders, with Frank Cörvers and Hans Schmeets
Non-Reviewed Publications / Policy Reports
European Commission (2023), Employment and Social Developments in Europe Annual Review 2023, Publications Office of the European Union, Luxembourg