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Conclusion: top 5% patent holders (== "star scientists" according to the authors) in the private sector can be tempted to relocate from higher tax jurisdictions
by OliverJones 9y ago
Conclusion: top 5% patent holders (== "star scientists" according to the authors) in the private sector can be tempted to relocate from higher tax jurisdictions to lower tax jurisdictions. It seems that a sustained multi-year tax differential helps increase migration, because the subject people don't respond right way.