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论文分享 荔枝读书会将于本周四举行本学期的第一次论文分享活动，本次活动将由两位同学带来两篇论文的分享，欢迎大家参加！ ✦ 参会时间 2024年9月19日 19:30 ✦ 参会地点 腾讯会议：466-6296-0293 密码：2035 01 Pensioners Without Borders - Agglomeration and the Migration Response to Taxation Salla Kalin， Antoine B. Levy Mathilde Muñoz 汇报人：孙彦圣 2021级本科生 中山大学 岭南学院 内容摘要 This paper investigates whether and why pensioners move across borders in response to tax rate differentials. In 2013, retirees relocating to Portugal became eligible to a full tax exemption of foreign-source pensions. Contrary to the broadly held belief that seniors "age in place", we find substantial international mobility responses to the reform, concentrated among wealthy and educated pensioners in higher-tax origin countries. The implied migration elasticity of the stock of foreign pensioners to the net-of
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