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 |