Advani, Arun; Burgherr, David; Summers, Andy - 2023
migration behaviour. Prior to 2017, offshore investment returns for 'non-doms' - individuals tax-resident in the UK but with … tax system, reducing their effective net-of-average-tax rate by 18%. We find that emigration responses were modest: our … central estimate is that the emigration rate increases by 0.26 percentage points for a 1% decline in the net-of-tax rate, and …