References
- Bassetto, J. & Ippedico, G. (2023, 28. November). Easy come, easy go: Return migration increases with tax incentives in the home country. IAB-Forum.
- Giarola, J. V. C., Olivier, M., Cörvers, F. & Schmeets, H. (2023). Tax-Induced Emigration: Who Flees High Taxes? Evidence from the Netherlands. Tinbergen Institute Discussion Paper, TI 2023-053/V.
- Kleven, H. J., Landais, C., Saez, E. & Schultz, E. (2014). Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners’ Tax Scheme in Denmark. Quarterly Journal of Economics, 129(1), 333–378.
- Kleven, H., Landais, C., Muñoz, M. & Stantcheva, S. (2020). Taxation and Migration: Evidence and Policy Implications. Journal of Economic Perspectives, 34(2), 119–142.
- KPMG. (2024, 11. Januar). Italy – Further Update on Changes to the Expatriate Regime. GMS Flash Alert 2024-008.
- Le Monde. (2023, 3. Oktober). Portugal to end tax scheme for foreigners from 2024. Le Monde.
- Liebig, T., Puhani, P. A. & Sousa-Poza, A. (2007). Taxation and Internal Migration – Evidence from the Swiss Census Using Community-Level Variation in Income Tax Rates. Journal of Regional Science, 47(4), 807–836.
- Martinez, I. (2017). Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland. LISER Working Paper, 2017-08.
- Muñoz, M. (2020). Do European Top Earners React to Labour Taxation Through Migration? PSE Working Paper, 2021–35.
- OECD. (2024a). Why do OECD countries offer tax relief programmes to attract foreign migrants and returning nationals? Migration Policy Debates, (35).
- OECD. (2024b). Taxing Wages. Tax and Gender Through the Lens of the Second Earner.
- Timm, L. M., Giuliodori, M. & Muller, P. (2022). Tax Incentives for High Skilled Migrants: Evidence from a Preferential Tax Scheme in the Netherlands. IZA Discussion Papers, 15582.