Doctoral Dissertation Research in Economics: Behavioral Responses to Taxation of Foreign Personal Income

经济学博士论文研究：对外国个人收入征税的行为反应

• 批准号: 1919322
• 负责人: Wojciech Kopczuk
• 金额: $ 1.99万
• 依托单位: Columbia University
• 依托单位国家: 美国
• 项目类别: Standard Grant
• 财政年份: 2019
• 资助国家: 美国
• 起止时间: 2019-07-01 至 2022-06-30
• 项目状态: 已结题
• 来源: https://www.nsf.gov/awardsearch/showAward?AWD_ID=1919322&HistoricalAwards=false
• 关键词: Doctoral; Dissertation; Research; Economics; Behavioral

This is a doctoral dissertation research improvement grant. The coPI will use a unique data set to quantify the behavioral responses of high-income individuals to changes in the taxation of foreign personal income and estimate the extent to which firms engage in tax planning on behalf of their employees. Many countries offer substantial tax incentives to attract high income foreigners, on the assumption that these new residents will boost local economic activity and generate additional fiscal revenues because they consume, work, and invest where they live. However, multinational firms may implement tax planning strategies to minimize their employees' tax bills. The project will use a large administrative data set to understand the behavioral responses of both firms and their employees to changes in tax policies. The project will help quantify the benefits and costs of tax incentives offered to attract high income individuals. The results will help inform policy debates and will demonstrate how large administrative data sets can offer useful information for tax policies. Recent empirical research shows that certain groups of individuals are highly responsive to tax differentials in their migration decisions. However, it is not yet clear what role firms play in migration decisions. The consequences of these policies on government revenues and the spillover effects on local economies are also not yet clear. The project will characterize the behavioral response to taxation of foreign personal income and estimate the extent to which firms engage in tax planning on behalf of their employees. The analysis exploits quasi-experimental variation generated by a series of reforms to a tax break for non-domiciled individuals in the UK. The policy change gives us a unique data source for answering new research questions. While previous research focused on taxation of domestic source income, this work focuses instead on foreign source income and the possible use of tax planning strategies by multinational firms.This award reflects NSF's statutory mission and has been deemed worthy of support through evaluation using the Foundation's intellectual merit and broader impacts review criteria.

这是一个博士论文研究改进补助金。coPI将使用独特的数据集来量化高收入个人对外国个人收入税收变化的行为反应，并估计公司代表其员工进行税收规划的程度。许多国家提供大量的税收激励措施来吸引高收入的外国人，假设这些新居民将促进当地的经济活动，并产生额外的财政收入，因为他们在居住地消费，工作和投资。然而，跨国公司可能会实施税务规划策略，以尽量减少其员工的税单。该项目将使用一个大型的管理数据集来了解企业及其员工对税收政策变化的行为反应。该项目将有助于量化为吸引高收入个人而提供的税收优惠的好处和成本。结果将有助于为政策辩论提供信息，并将展示大型行政数据集如何为税收政策提供有用的信息。最近的经验研究表明，某些群体的个人在作出移徙决定时对税收差别反应强烈。然而，目前尚不清楚公司在移徙决策中发挥什么作用。这些政策对政府收入的影响以及对地方经济的溢出效应也尚不清楚。该项目将描述对外国个人收入征税的行为反应，并估计企业代表其员工进行税收筹划的程度。该分析利用了准实验的变化所产生的一系列改革，在英国的非个人的税收减免。政策的变化为我们提供了一个独特的数据来源来回答新的研究问题。虽然以前的研究集中在国内来源收入的税收，这项工作的重点，而不是外国来源的收入和跨国公司可能使用的税收规划策略。这个奖项反映了NSF的法定使命，并已被认为是值得通过使用基金会的智力价值和更广泛的影响审查标准进行评估的支持。