000			01561nab a2200265 c 4500
999			_c147728 _d147728
003			ES-MaIEF
005			20230615144234.0
007			ta
008			230615t2023 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_94952 _aMoretti, Enrico
245		0	_aTaxing billionaires _bestate taxes and the geographical location of the ultra-wealthy _cby Enrico Moretti and Daniel J. Wilson
500			_aResumen.
504			_aBibliografía.
520			_aWe contribute to the literature on the effect of taxes on the locational choices of wealthy individuals by examining the geographical sensitivity of the Forbes 400 richest Americans to state estate taxes. Though we find billionaires' effective tax rates are only about half the statutory rate, their residential choices are highly sensitive to these taxes, as 35 percent of local billionaires leave states with an estate tax. This tax-induced mobility causes a large reduction in the aggregate tax base. Nonetheless, we find that the revenue benefit of an estate tax exceeds the cost for the vast majority of states.
650		4	_aIMPUESTO SOBRE EL PATRIMONIO _946430
650		4	_aIMPUESTO SOBRE SUCESIONES Y DONACIONES _946513
650		4	_aRENTAS ALTAS _947319
650		4	_aLOCALIZACION _947647
650		4	_aPLANIFICACION FISCAL _948026
650		4	_aESTADOS UNIDOS _942888
700			_955557 _aWilson, Daniel J.
773	0		_9169689 _oOP 2135/2023/2 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _g v. 51, n. 2, May 2023, p. 424-466
942			_cART