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The Etiology of tax complexity : evidence from U.S. state income tax systems

Slemrod, Joel - In: Public finance review : PFR 33 (2005) 3, pp. 279-299

Persistent link: https://www.econbiz.de/10003142949

Do the rich flee from high state taxes? : evidence from federal estate tax returns

Bakija, Jon M.; Slemrod, Joel - 2004

Persistent link: https://www.econbiz.de/10002171952

Do the rich flee from high state taxes? : Evidence from federal estate tax returns

Bakija, Jon M. (contributor); Slemrod, Joel (contributor) - 2004

Persistent link: https://www.econbiz.de/10003084262

Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns

Bakija, Jon - 2004

This paper examines how changes in state tax policy affect the number of federal estate tax returns filed in each state, utilizing data on federal estate tax return filings by state and wealth class for 18 years between 1965 and 1998. Controlling for state- and wealth-class specific fixed...

Persistent link: https://www.econbiz.de/10012468048