between 1900 and 1930. Exploiting the sequential introduction of personal and corporate state income taxes, we analyze matched … introduction indicator. Our findings indicate that the implementation of personal state income taxes lead to an 8.7% increase in … internal migration. The adoption of corporate state income taxes is associated with a larger overall rise in internal migration …

This paper discusses how the effects of taxes on economic behavior are important for revenue estimation, for … calculating efficiency effects, and for understanding short-term macroeconomoic consequences. The primary focus is on taxes on … labor income but some attention is given to taxes on income from saving. Specific calculations illustrate the importance of …

and in Courts/Government. In contrast to previous work, we find that more trust causes a decline in desired taxes. This is … particularly strong for our treatment decreasing trust in business elites, which causes an increase in desired taxes on the top 1 …

left-leaning parties may not propose high taxes on the rich …