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Using administrative data on the globally connected super-rich in the UK, we study the effect of a large tax reform on migration behaviour. Prior to 2017, offshore investment returns for 'non-doms' - individuals tax-resident in the UK but with connections to other countries – were untaxed....
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We study international migration responses of the super-rich to taxes using UK administrative data and a difference-in-differences design. We exploit a reform that removes access to a tax break on foreign income for foreigners based on their number of years in the UK, allowing us to compare...
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-sector model in four different scenarios: free market; partial (one-sector) coverage with perfect inter-sector mobility; partial … (one-sector) coverage with imperfect mobility (Harris-Todaro); multiple (two-sector) coverage with imperfect mobility …
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This working paper introduces the multiple-migration concept as a tool enabling the study of the multiple temporalities and spatialities of migration. Against a sedentarised understanding of migration, multiple migrants are people who engage in international movements repeatedly and direct this...
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