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 the empirical challenges that prevented progress in this area until recently, and then discuss how recent work have made use of new data sources and quasi-experimental approaches to credibly estimate migration responses. This body of work has shown that certain segments of the labor market, especially high-income workers and professions with little location-specific human capital, may be quite responsive to taxes in their location decisions. When considering the implications for tax policy design, we distinguish between uncoordinated and coordinated tax policy. We highlight the importance of recognizing that mobility elasticities are not exogenous, structural parameters. They can vary greatly depending on the population being analyzed, the size of the tax jurisdiction, the extent of tax policy coordination, and a range of non-tax policies. While migration responses add to the efficiency costs of redistributing income, we caution against over-using the recent evidence of (sizeable) mobility responses to taxes as an argument for less redistribution in a globalized world.

中文翻译：

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税收与​​移民：证据和政策含义

在本文中，我们回顾了有关个人税收对人的地理流动性的影响的不断增长的经验文献，并讨论了其政策含义。我们首先列出直到最近才阻止该领域取得进展的经验挑战，然后讨论最近的工作如何利用新的数据源和准实验方法来可靠地估计迁移响应。这项工作表明，劳动力市场的某些部分，尤其是高收入工人和几乎没有针对特定地点的人力资本的职业，可能会在其选址决策中对税收做出很好的反应。在考虑税收政策设计的含义时，我们区分不协调和协调税收政策。我们强调认识到流动性弹性不是外源性的重要性，结构参数。根据所分析的人群，税收管辖区的大小，税收政策协调的程度以及一系列非税收政策，它们的差异可能很大。尽管移民对策增加了重新分配收入的效率成本，但我们提醒您不要过度使用最近对税收（可调整）流动性对策的证据，以此作为在全球化世界中减少再分配的理由。