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Taxes and Migration Flows: Preferential Tax Schemes for High-Skill Immigrants

Author

Listed:
  • Sousa, Joao
  • Teles, Pedro

Abstract

Fourteen of the twenty-seven EU member countries currently offer preferential tax schemes for newly arrived residents. First introduced in the early 1980s, these policies have expanded over the past two decades. We provide an assessment of the outcomes and welfare implications of preferential tax regimes targeting high- skilled immigrants. While unilateral adoption yields ambiguous welfare effects for both high- and low-skilled workers, depending on the size of the adopting country, widespread implementation across countries leads to a clear redistribution toward high-skilled individuals.

Suggested Citation

  • Sousa, Joao & Teles, Pedro, 2023. "Taxes and Migration Flows: Preferential Tax Schemes for High-Skill Immigrants," CEPR Discussion Papers 18414, Centre for Economic Policy Research.
    • Handle: RePEc:cpr:ceprdp:18414
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    File URL: https://cepr.org/publications/DP18414
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    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • F22 - International Economics - - International Factor Movements and International Business - - - International Migration

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