The effect of a state income tax on migration the example of Connecticut Whitney B. Afonso
By: Afonso, Whitney B
.
Material type: 
ArticlePublisher: 2018Subject(s): RENTA | IMPUESTOS | PRESION FISCAL | NO RESIDENTES | INMIGRACION | ESTADOS UNIDOSOnline resources: Click here to access online
In:
Journal of Public Policy v. 38, issue 1, December 2018, p. 113-140Summary: 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.
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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.
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