This article analyzes the effects of income taxation on the international migration and earnings of top earners using a Danish preferential foreigner tax scheme and population-wide Danish administrative data. This scheme, introduced in 1991, allows new immigrants with high earnings to be taxed...

This article analyzes the effects of income taxation on the international migration and earnings of top earners using a Danish preferential foreigner tax scheme and population-wide Danish administrative data. This scheme, introduced in 1991, allows new immigrants with high earnings to be taxed...

We develop a framework for nonparametrically identifying optimization frictions and structural elasticities using notches--discontinuities in the choice sets of agents--introduced by tax and transfer policies. Notches create excess bunching on the low-tax side and missing mass on the high-tax...