In this paper we introduce an analytical framework for analyzing the effect of permanent income tax reductions on emigration and conduct an empirical analysis of their impact, based on the Israeli tax reductions during 2004-2010. We find that permanent tax reductions reduce the emigration flows from Israel. According to our findings, this effect is stronger for workers in the low-tech sector than for their high-tech counterparts, as the former appear to be more sensitive to changes in net wages. Moreover, the effect is stronger for younger workers who benefit from permanent tax reductions for a longer period during their careers, relative to older workers.

中文翻译：

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永久减税对以色列移民的影响

在本文中，我们介绍了一个分析框架，用于分析永久性所得税减免对移民的影响，并基于2004-2010年以色列的减税对这些影响进行实证分析。我们发现，永久性减税减少了以色列的移民流量。根据我们的研究结果，与低技术行业的工人相比，低技术行业的工人的影响更大，因为前者似乎对净工资的变化更为敏感。此外，相对于年长的工人，对于在职业生涯中较长时期享受永久性减税的年轻工人而言，这种影响更大。