000			01644nab a2200277 c 4500
999			_c149193 _d149193
003			ES-MaIEF
005			20240409124734.0
007			ta
008			240408t2024 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_971603 _aCassidy, Traviss
245		4	_aThe introduction of the income tax, fiscal capacity, and migration _bevidence from US States _c by Traviss Cassidy, Mark Dincecco and Ugo Antonio Troiano
500			_aResumen.
504			_aBibliografía.
520			_aWe evaluate how fiscal capacity and migration respond to the introduction of the individual income tax, drawing on new panel data on US states from 1900 to 2010. We find that the introduction of the income tax increased revenue per capita by 12 percent in the short term, 15 percent in the medium term, and 17 percent in the long term. The absolute level of revenue, however, did not significantly change over the long term for post–World War II adopters. To explain this, we show that the introduction of the income tax induced significant outmigration to non-income-tax states by middle- and high-earning households.
650		4	_aIMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS _950199
650		4	_aCAPACIDAD FISCAL _933515
650		4	_aINGRESOS FISCALES _947378
650		4	_aMIGRACIONES INTERIORES _947750
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aESTADOS UNIDOS _942888
700			_957026 _aDincecco, Mark
700			_964413 _aTroiano, Ugo
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. 359-393
942			_cART