000 01982nab a2200301 c 4500
999 _c137562
_d137562
003 ES-MaIEF
005 20221212155357.0
007 ta
008 180316t2018 uk ||||| |||| 00| 0 eng d
040 _aES-MaIEF
_cES-MaIEF
041 _aeng
100 1 _962811
_aAfonso, Whitney B.
245 4 _aThe effect of a state income tax on migration
_bthe example of Connecticut
_c Whitney B. Afonso
260 _c2018
500 _aDisponible en formato electrónico a través de la Biblioteca del IEF.
500 _aResumen.
504 _aBibliografía.
520 _aState-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.
650 4 _950200
_aRENTA
650 4 _947460
_aIMPUESTOS
650 4 _948102
_aPRESION FISCAL
650 4 _947837
_aNO RESIDENTES
650 4 _947325
_aINMIGRACION
650 4 _942888
_aESTADOS UNIDOS
773 0 _9155428
_tJournal of Public Policy
_w(IEF)17584
_x 0143-814X
_g v. 38, issue 1, December 2018, p. 113-140
856 _uhttps://www.cambridge.org/core/services/aop-cambridge-core/content/view/8009349DA1F8F4056B5DE0C761996CF9/S0143814X16000234a.pdf/effect_of_a_state_income_tax_on_migration_the_example_of_connecticut.pdf
942 _2udc
_cART