永久性所得税削减对以色列移民的影响

Tomer Blumkin, Y. Margalioth, M. Strawczynski
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引用次数: 2

摘要

在本文中,我们估计了2004-2010年期间以色列实施的永久性所得税减免对移民的影响。我们发现,来自以色列的移民流量下降了,尤其是那些受益于更大规模减税的阶层。我们还发现,对年轻员工的影响比年长员工更强,这与前者在更长的时间内获得预期税收优惠的结果是一致的。
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The Effects of Permanent Income Tax Cuts on Emigration from Israel
In this paper, we estimate the effect on emigration of the permanent income tax reductions implemented in Israel during the period 2004–2010. We find that emigration flows from Israel declined, especially for brackets that benefited from a larger tax reduction. We also find that the effect is stronger for younger workers than for older ones, a result consistent with the former group deriving expected tax benefits over a longer duration of time.
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