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Non-Habitual Residents: preferential taxes for high-earners in Portugal

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  • Pedro Teles
  • Laura Alpizar

Abstract

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Suggested Citation

  • Pedro Teles & Laura Alpizar, 2026. "Non-Habitual Residents: preferential taxes for high-earners in Portugal," Economic Bulletin and Financial Stability Report Articles and Banco de Portugal Economic Studies, Banco de Portugal, Economics and Research Department.
    • Handle: RePEc:ptu:bdpart:re202602
    as

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    File URL: https://www.bportugal.pt/sites/default/files/documents/2026-01/RE202602_EN.pdf
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    References listed on IDEAS

    as
    1. Enrico Moretti & Daniel J. Wilson, 2017. "The Effect of State Taxes on the Geographical Location of Top Earners: Evidence from Star Scientists," American Economic Review, American Economic Association, vol. 107(7), pages 1858-1903, July.
    2. Lorenzo Caliendo & Luca David Opromolla & Fernando Parro & Alessandro Sforza, 2021. "Goods and Factor Market Integration: A Quantitative Assessment of the EU Enlargement," Journal of Political Economy, University of Chicago Press, vol. 129(12), pages 3491-3545.
    3. Joshua Rauh & Ryan Shyu, 2024. "Behavioral Responses to State Income Taxation of High Earners: Evidence from California," American Economic Journal: Economic Policy, American Economic Association, vol. 16(1), pages 34-86, February.
    4. Henrik Jacobsen Kleven & Camille Landais & Esben Schultz, 2014. "Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 129(1), pages 333-378.
    5. Salla Kalin & Antoine B. Levy & Mathilde Muñoz, 2024. "Pensioners Without Borders: Agglomeration and the Migration Response to Taxation," NBER Working Papers 32890, National Bureau of Economic Research, Inc.
    Full references (including those not matched with items on IDEAS)

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