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BEGIN:VEVENT
DTSTAMP:20260505T080729Z
DTSTART;VALUE=DATE-TIME:20221018T130000
DTEND;VALUE=DATE-TIME:20221018T140000
SUMMARY:CWIP (CAGE work in progress) - Arun Advani
TZID:Europe/London
UID:20221018-8a1785d883cbb6ba0183d193d7e64035@warwick.ac.uk
CREATED:20221017T075824Z
DESCRIPTION:Taxation and migration by the super-rich A. Advani\, D. Burgh
 err\, and A. Summers (2022) Using administrative data on the globally co
 nnected 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. Average offshore investment returns for
  these individuals exceeded £420\,000\; even without considering other t
 ypes of income\, this puts them in the top 0.2% of the population. A ref
 orm in 2017 brought long-stayers and UK-born non-doms into the standard 
 tax system\, reducing their effective net of average tax rate by between
  8.8% and 13.0%. We find that migration responses were limited: our cent
 ral estimate of the migration elasticity is 0.02\, and across a range of
  specifications we can rule out elasticities larger than 0.5. Using refo
 rms for the UK-born super-rich who were living abroad\, we find that mig
 ration elasticities are limited even for recent arrivals\, for whom our 
 central estimate is 0.18. Assuming similar elasticities for all non-doms
 \, abolition of the preferential regime would increase tax revenue colle
 cted from non-doms by £3.2bn (84%).
LOCATION:S2.79
CATEGORIES:CWIP Workshop
LAST-MODIFIED:20221017T075824Z
ORGANIZER;CN=Gill Gudger:
END:VEVENT
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