Afonso, Whitney B.
The effect of a state income tax on migration the example of Connecticut / Whitney B. Afonso .-- , 2018
Disponible en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
State-level income tax policy is a hotly debated topic in both academic and political spheres. Although economic theory and some empirical analyses suggest that larger income tax burdens affect migration decisions, there is also a good deal of empirical evidence showing that tax policy has little to no effect.
This lack of consensus in the academic literature is echoed in the political world, where many states are debating whether to eliminate income taxes or reduce rates as a means of spurring economic growth. Connecticut’s adoption of an income tax
policy in 1991 provides a unique opportunity to analyse the impact of a sizable income tax policy change on migration. The results suggest that Connecticut’s income tax deterred movement into the state but had no impact on exit from the
state, resulting in a net loss in migration.
RENTA
IMPUESTOS
PRESION FISCAL
NO RESIDENTES
INMIGRACION
ESTADOS UNIDOS
Journal of Public Policy 0143-814X v. 38, issue 1, December 2018, p. 113-140
The effect of a state income tax on migration the example of Connecticut / Whitney B. Afonso .-- , 2018
Disponible en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
State-level income tax policy is a hotly debated topic in both academic and political spheres. Although economic theory and some empirical analyses suggest that larger income tax burdens affect migration decisions, there is also a good deal of empirical evidence showing that tax policy has little to no effect.
This lack of consensus in the academic literature is echoed in the political world, where many states are debating whether to eliminate income taxes or reduce rates as a means of spurring economic growth. Connecticut’s adoption of an income tax
policy in 1991 provides a unique opportunity to analyse the impact of a sizable income tax policy change on migration. The results suggest that Connecticut’s income tax deterred movement into the state but had no impact on exit from the
state, resulting in a net loss in migration.
RENTA
IMPUESTOS
PRESION FISCAL
NO RESIDENTES
INMIGRACION
ESTADOS UNIDOS
Journal of Public Policy 0143-814X v. 38, issue 1, December 2018, p. 113-140