000			01641nab a2200277 c 4500
999			_c149194 _d149194
003			ES-MaIEF
005			20240409125657.0
007			ta
008			240408t2024 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_963777 _aAgrawal, David R.
245		0	_aState taxation of nonresident income and the location of work _c by David R. Agrawal and Kenneth Tester
500			_aResumen.
504			_aBibliografía.
520			_aPrior studies show that taxes matter for the residential locations of high-income earners. But states raise a significant share of revenue from nonresidents. Using variation in state tax rates, we provide causal evidence on the effect of the net-of-tax rate on the location of labor supply for professional golfers. State taxes induce high-income earners to shift employment to low-tax states without a residence change. The elasticity of working in a state is 0.34 and, consistent with the superstar phenomenon, increases with earnings. Our results suggest a novel margin of mobility responses for top earners: the spatial relocation of labor supply by nonresidents.
650		4	_aIMPUESTO SOBRE LA RENTA DE NO RESIDENTES _949045
650		4	_aCAPACIDAD FISCAL _933515
650		4	_aINGRESOS FISCALES _947378
650		4	_aMIGRACIONES INTERIORES _947750
650		4	_aMOVILIDAD LABORAL _947794
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aESTADOS UNIDOS _942888
700	1		_971604 _aTester, Kenneth
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. 447-481
942			_cART