Behavioral Responses to Wealth Taxation: Evidence from Colombia

Authors:Juliana Londoño-Vélez, University of California, Los AngelesJavier Avila-Mahecha, Directory of Taxes and Customs of Colombia Abstract: We study behavioral responses to personal wealth taxes in Colombia. We utilize tax microdata from 1993 to 2016 linked with the leaked Panama Papers to investigate offshoring to the country’s key tax havens. We leverage variation from discrete jumps […] The post Behavioral Responses to Wealth Taxation: Evidence from Colombia appeared first on Equitable Gro