have not accounted for the possibility of tax-motivated emigration in our calculations. If high taxes were to cause a significant proportion of high-income individuals to emigrate, this would call for lower tax rates at the top ( Brewer et al . 2010 ). There is relatively little empirical evidence on the effects of taxation on migration decisions to date ( Kleven et al . 2014 ). Piketty and Saez (2013) conclude that the migration elasticity is likely to be fairly low in most countries. Furthermore, in Finland, the migration elasticity is likely to be lower than
. Edited by Anders Klevmarken and Björn Lindgren. Emerald Group Publishing Limited, Howard House UK, pp. 55–83, ISBN 978-0-444-53253-4.
Flood Lennart R. Anders Klevmarken Björn Lindgren 2008 “SESIM: A Swedish Micro-Simulation Model,” Simulating an Ageing Population: A Microsimulation Approach Applied to Sweden Emerald Group Publishing Limited Howard House UK 55 83 ISBN 978-0-444-53253-4
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