State Taxes, Tax Exemptions and What They Reveal About Elderly Migration

We use the U.S. elderly migration data for 1995-2000 to test how taxes and specific tax exemptions affect migration decisions of the elderly population. We show that the elderly prefer to migrate to states with low inheritance and estate tax, high property tax, low price level, low amount of Federal revenue transfers, high level of local amenities, and high temperatures. In addition, exemption of prescription drugs from sales tax and the existence of pension exemptions affect elderly in-migration positively and significantly

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Year of publication:	2016
Authors:	Önder, Ali Sina
Other Persons:	Schlunk, Herwig J. (contributor)
Publisher:	[2016]: [S.l.] : SSRN
Subject:	Steuervergünstigung \| Tax incentive \| Ländersteuer \| State tax \| Binnenwanderung \| Internal migration
Description of contents:	Abstract [papers.ssrn.com] ; Abstract [doi.org]

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Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 20, 2011 erstellt Volltext nicht verfügbar
Other identifiers:	10.2139/ssrn.2153610 [DOI]
Classification:	H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H50 - National Government Expenditures and Related Policies. General ; H72 - State and Local Budget and Expenditures ; H73 - Interjurisdictional Differentials and Their Effects
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013007923