The present study investigates the role of proximity in shaping social income static and dynamic comparisons and their …-2017), the study examines how individuals compare their income trajectories with those of their peers, considering varying … significant income gap with richer individuals. However, when dynamic comparisons are introduced, individuals experience an …

-in-differences design. We exploit a reform that removes access to a tax break on foreign income for foreigners based on their number of …-resident increase reported income and income tax by around 50%, driven by foreign income coming into scope of UK tax, rather than … non-zero UK income three years after leaving. By contrast, emigrants unaffected by tax changes retain a much smaller …