Proposals to tax top wealth (e.g., Saez and Zucman, 2019) face a recurring objection in public debate: that the wealthy will emigrate en masse and, because many are entrepreneurs, their departure will …
PublishedAmerican Economic ReviewOnline 1 Nov 2025Published Nov 2025
This paper asks whether differences in labor market regulations — specifically payroll taxes and minimum wages — shape countries' comparative advantage in the cross-border provision of labor-intensive …