He keeps telling us that people don’t migrate over taxes.
To what degree do higher taxes induce valuable and highly skilled individuals to relocate? The fear is that raising taxes will lead to a “brain drain”. Our research shows that the most innovative individual inventors are significantly affected by top tax rates when deciding where to live. Additionally, if the average country decreased its top tax rate, it would attract many more foreign superstar inventors to the country.
Research showing that people migrate in response to tax rates.