Taxation and the International Mobility of Inventors

Akcigit, Ufuk; Baslandze, Salomé; Stantcheva, Stefanie

doi:10.1257/aer.20150237

Cited by 278 publications

(67 citation statements)

References 72 publications

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“…A similar question is raised in the study by Schmidheiny and Slotwinski (2018). The impact of tax reforms on the international mobility of investors is considered in the study of Akcigit, Baslandze, and Stantcheva (2016). Guvenen et al (2017) research the phenomenon of tax base erosion caused by offshore profit shifting.…”

Section: Literature Reviewmentioning

confidence: 85%

Reducing the Tax Burden in Ukraine: Changing Priorities

Paientko¹,

Oparin²

2020

CEMJ

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Purpose: To determine the impact of changes in tax burden in Ukraine on the country’s economic freedom. Methodology: The study applies qualitative methods for historical analysis, periodization of reforms, and classification of their key priorities and influences. Quantitative methods are applied to compare tax burden (tax-to-GDP ratio) in Ukraine and OECD countries. The overall success and failure of tax reforms was measured by the index of economic freedom, including its component, the index of tax burden (fiscal freedom). The first hypothesis suggested that a reduction in tax burden positively impacted the level of economic freedom in Ukraine; the second hypothesis stated that a reduction in tax burden positively affected the fiscal freedom of Ukraine. Regressions in average tax burden and the index of economic freedom, including the index of tax burden, were built in R software. Findings: Regression analysis did not confirm the first hypothesis. The second hypothesis was confirmed. Reduced tax burden does not affect the level of economic freedom of Ukraine. This is explained by the slow progress of institutional reforms in Ukraine. The reduction of tax burden has a significant positive impact on the level of fiscal freedom. Practical Implications: The results obtained have practical relevance for the elaboration of fiscal policies in developing countries, in accordance with the country’s economic and political development priorities. Research Limitations/Implications: Future research will include a more in-depth comparative analysis of tax reforms in Ukraine, focusing on the key taxes.

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Section: Literature Reviewmentioning

confidence: 85%

Reducing the Tax Burden in Ukraine: Changing Priorities

Paientko¹,

Oparin²

2020

CEMJ

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“…A similar conclusion is reached in recent work, examining the link between taxation and innovation. Akcigit, Baslandze and Stantcheva (2016) and Akcigit et al (2018) find that personal and corporate taxes induce inventor mobility and the relocation of inventive activity across countries. 31 Moretti and Wilson (2017) similarly document that personal and corporate taxes influence star scientists' migration patterns across US states.…”

Section: Effects On Overall Randd Investmentmentioning

confidence: 99%

The effects of R&D tax incentives and their role in the innovation policy mix

2020

OECD Science, Technology and Industry Policy Papers

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Due to the outbreak of the COVID-19 pandemic, the last round of distributed analysis could not be fully completed in time before publication for all participating countries. As a result, outputs calculated within the United States and additional firm-level regression results for Canada and the United Kingdom could not be incorporated in this report. Such results are expected to feature in further microBeRD reports produced as part of the next phase of the microBeRD project (microBeRD+).

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“…It basically conceptualizes welfare generosity as causing the arrival of migrants in general and of mid and low skilled ones in particular (Giorgi and Pellizzari, 2009). By contrast, the highly skilled have been depicted as deterred by public welfare (Razin and Wahba, 2015) and fiscal pressure (Akcigit et al, 2016). This is coherent with the suspicion that the use of public services is more common amongst migrants with poor integration outcomes (Pellizzari, 2013;Riphahn et al, 2013) and that HSM may not be interested in subsidizing this behaviour (Giulietti and Wahba, 2013).…”

Section: The Deterrent Effect Of Public Welfarementioning

confidence: 99%

Are They Deterred by Welfare? Digging into the Drivers of Highly Skilled Temporary and Long‐term Migrants in Europe

Cebolla‐Boado¹,

Miyar‐Busto²

2019

International Migration

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Literature researching the drivers of highly skilled migration (HSM) often prioritizes labor market returns to education and downscales the importance of public welfare. This article develops an innovative empirical strategy which allows us to see how a selection of pull factors attracts temporary and long‐term educated migrants in Europe. To do so, we built a unique longitudinal contextual dataset merging information from the European Labor Force Survey (2000‐2014) with selected Eurostat and OECD country indicators. Country‐fixed effect time series allow us to concentrate on cross‐country effects. Our evidence suggests that returns to education attract temporary HSM and long‐term stayers equally. However, it is also shown that public welfare and taxation operate differently for these two groups and do not deter long‐term residents. Our article proposes revisiting the assumption that HSMs are mere income maximizers. As we argue, long‐term HSM may well be attracted by generous welfare setups.

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Taxation and the International Mobility of Inventors

Cited by 278 publications

References 72 publications

Reducing the Tax Burden in Ukraine: Changing Priorities

Reducing the Tax Burden in Ukraine: Changing Priorities

The effects of R&D tax incentives and their role in the innovation policy mix

Are They Deterred by Welfare? Digging into the Drivers of Highly Skilled Temporary and Long‐term Migrants in Europe

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