The study empirically tests whether regional differences in personal taxes (Personal Income Tax, Wealth Tax, and … estimates use the Personal Income Tax (IRPF) Panel database provided by the Ministry of Public Finance. The study offers … evidence that regional tax differences affect the decision to change residence of the top income taxpayers and also that this …

lasting effect on the use of robots. Variance decompositions reveal that taxing contributes to changes in the two income … and traditional capital are complements. The model replicates the dynamics of the observed functional income distribution … been significantly smaller if labor and capital income tax rates had remained at their respective level of the 1960s. …