The effect of state taxes on the geographical location of top earners evidence from star scientists by Enrico Moretti and Daniel J. Wilson
By: Moretti, Enrico
.
Contributor(s): Wilson, Daniel J.
Material type: 
ArticlePublisher: 2017Subject(s): IMPUESTOS | INCENTIVOS FISCALES | RENTAS ALTAS | LOCALIZACION | ESTADOS UNIDOS
In:
The American Economic Review v. 107, n. 7, July 2017, p. 1858-1903Summary: We quantify how sensitive is migration by star scientists to changes in personal and business tax differentials across states. We uncoverlarge, stable, and precisely estimated effects of personal and corporate taxes on star scientists. migration patterns. The long-runelasticity of mobility relative totaxes is 1.8 for personal income taxes, 1.9 for state corporate income tax, and−1.7 for the investment tax credit. While there are many other factors that drive when innovativeindividuals and innovative companies decide to locate,there are enough firms and workers on the margin that state taxes matter.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 234/2017/7-1 (Browse shelf) | Available | OP 234/2017/7-1 |
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Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Bibliografía.
We quantify how sensitive is migration by star scientists to changes in personal and business tax differentials across states. We uncoverlarge, stable, and precisely estimated effects of personal and corporate taxes on star scientists. migration patterns. The long-runelasticity of mobility relative totaxes is 1.8 for personal income taxes, 1.9 for state corporate income tax, and−1.7 for the investment tax credit. While there are many other factors that drive when innovativeindividuals and innovative companies decide to locate,there are enough firms and workers on the margin that state taxes matter.
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