Cohen, Roger S.; Lai, Andrew E.; Steindel, Charles - In: Public Finance Review 43 (2015) 2, pp. 206-225
We reevaluate Young and Varner’s (YV) study of the effect of New Jersey’s 2004 income tax increase on migration. The 2004 “millionaires’ tax†raised New Jersey’s marginal income tax rate from 6.37 percent to 8.97 percent on incomes over US$500,000. YV...
