Fiorio, Carlo V. , Frattini, Tommaso , Riganti, Andrea , CHRISTL, MICHAEL

Si

Int. Tax Public Financ.

Article

Científica

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https://www.scopus.com/inward/record.uri?eid=2-s2.0-85164784784&doi=10.1007%2fs10797-023-09787-9&partnerID=40&md5=3ae13da21b0046b63690c7720049f559

01/06/2024

001025859300002

2-s2.0-85164784784

10.1007/s10797-023-09787-9

We provide novel and comprehensive evidence on the net fiscal contributions of natives and migrants to the governmental budgets of EU countries. We account for income taxes and cash benefits, along with indirect taxes and in-kind benefits, which are often missing in standard datasets. We find that on average, migrants were net contributors to public finances over the period of 2014-2018 in the EU and, moreover, that they contribute approximately euro1.5 thousand more per capita each year than natives. We also show that this difference is partly due to the selection on characteristics that make migrants net fiscal contributors, such as demographic factors and employment probability.

Migration; EU; Individual taxation; Public benefits; Individual fiscal contribution

• MICHAEL CHRISTL