Diagnosis Murder: The Death of State Death Taxes.
Since 1976, more than 30 states have eliminated their “death” taxes and many others have reduced them. This unexplored case of interstate tax competition presents a unique opportunity to develop a new, more satisfying definition of competitor based on historical elderly migration patterns. Using dat...
| Publicado en: | Economic Inquiry Vol. 42; no. 4; pp. 537 - 560 |
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| Autores principales: | , |
| Formato: | Artículo |
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Wiley-Blackwell
October 2004
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=510400336&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 510400336 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 00952583 EIQ jtl: Economic Inquiry issn: 00952583 maglogo: N pubinfo: dt: October 2004 vid: 42 iid: 4 pid: 480 pub: Wiley-Blackwell artinfo: ui: 510400336 10.1093/ei/cbh080 ppf: 537 ppct: 23 formats: fmt: – @attributes: type: T – @attributes: type: P size: 1.8MB tig: atl: Diagnosis Murder: The Death of State Death Taxes. aug: au: Conway, Karen Smith Rork, Jonathan C. su: State taxation Inheritance & transfer tax Mathematical models sug: subj: State taxation Inheritance & transfer tax Mathematical models ab: Since 1976, more than 30 states have eliminated their “death” taxes and many others have reduced them. This unexplored case of interstate tax competition presents a unique opportunity to develop a new, more satisfying definition of competitor based on historical elderly migration patterns. Using data from 1967 onward, we outline the recent history of state death tax competition and present a spatial econometric analysis. Interstate tax competition is evident and grows stronger when using migration-based definitions of competitors. The article concludes with still more evidence of interstate tax competition—the recent movement by states to effectively review their death taxes. (JEL H7, D7) Reprinted by permission of the publisher. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
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