000			01548nab a2200265 c 4500
999			_c149187 _d149187
003			ES-MaIEF
005			20240408134056.0
007			ta
008			240408t2024 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_949576 _aRauh, Joshua
245		0	_aBehavioral responses to State income taxation of high earners _bevidence from California _c Joshua Rauh and Ryan Shyu
500			_aResumen.
504			_aBibliografía.
520			_aUsing administrative data, we analyze the response to Proposition 30, a 2012 measure that increased California marginal tax rates by up to 3 percentage points for high-income households. Relative to baseline departure rates, an additional 0.8 percent of the residential tax base that landed in the top bracket left California in 2013. Using matched out-of-state taxpayers as controls reveals an income elasticity with respect to the marginal net-of-tax rate of 2.5–3.2 for high earners who stayed. These responses eroded 45.2 percent of state windfall tax revenues within the first year and 60.9 percent within 2 years, driven largely by the intensive margin.
650		4	_947319 _aRENTAS ALTAS
650			_aIMPUESTOS _947460
650			_aPOLITICA FISCAL _948067
650		4	_943299 _aELASTICIDAD IMPOSITIVA
650		4	_94957 _aCALIFORNIA
650		4	_aESTADOS UNIDOS _942888
700	1		_971598 _aShyu, Ryan
773	0		_9171476 _oOP 2135/2024/1 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _g v. 16, n. 1, February 2024, p. 34-86
942			_cART