A recent Spanish tax reform granted regions the authority to set income tax rates, resulting in substantial tax differentials. We use individual-level information from Social Security records over a period of one decade. Conditional on moving, taxes have a significant effect on location choice....

The paper develops a simple multi-jurisdictional model of residential and political choice. Analyzing the interplay of migration, local policies, and geographic factors, we show that equilibrium tax regimes depend on the geographical size of jurisdictions. If geographical differences are modest...

In 1994 a limit on the growth of property values for tax purposes was imposed in Michigan. One consequence of the newly imposed assessment growth cap was an emerging differential in tax prices between potential new property owners and long-time property owners. The purpose of this paper is to...

In Japan, there is a shortage of long-term care facilities for the elderly and families are having difficulty supporting the elderly at home. Thus, the elderly in Japan often want to move to municipalities that have a greater availability in long-term care facilities. The purpose of this paper...

In this paper we analyze the unintended effects on mobility of a national place-based policy (SIPTEA) that provides greater unemployment protection in two lagging regions of southern Spain (namely, Extremadura and Andalucía). Using a border identification strategy and (1981 and 1991) census...

Individuals and households choose their political jurisdiction of residence on the basis of expected income differentials and jurisdiction-specific characteristics covered by the general term "amenities.'' In addition to fixed characteristics like climate and terrain, amenities may include...

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...

Households may migrate between jurisdictions to secure preferred mixes of collectively sup-plied services and taxation. But devolution of taxes to sub-national jurisdictions could reduce expected tax revenue if some move to lower tax regimes, constraining devolved government policy. This paper...

This study empirically extends the Tiebout hypothesis of ‘voting with one's feet' in two ways. First, it provides updated estimates using net migration data for the period 2000-2008. Second, in addition to investigating variables reflecting public education outlays, property taxation and...

In this paper we develop a framework for studying tax competition and local public goods supply in a setting where real and fiscal externalities interact with local democracy. We use the framework (a) to analyse if there is any reason to believe that local autonomy generally will give a tax race...