Miller-McCune, In Tax Debate, Lessons from Ronaldinho and Beckham:

Economists study European soccer stars to understand how the wealthy respond to tax increases and what states should do as a result.

How high can you tax the rich before they decide to pack up and move somewhere cheaper? For states teetering on the edge of bankruptcy, this is no theoretical question. Set taxes too low, and you miss out on valuable revenue — set them too high, and your powerhouse workers might move away.

Now, by looking at the mobility of soccer stars in Europe, three economists say they are closer to understanding an ideal tax rate for the super-wealthy.

In Taxation and the International Migration of Superstars, Camille Landais, Emmanuel Saez and Henrik Kleven shed light on the elusive habits of millionaires. The study, published by the National Bureau of Economic Research, examines the changing team affiliations of top-ranked soccer players in the European Union. The economists present the first empirical evidence that tax rates do indeed affect the decision of top-paid players on where to live.