000			01558nab#a2200277#c#4500
999			_c34300 _d34300
003			IEF
005			20221026183636.0
008			170803s2017 USA|| #####0 b|ENG|u
040			_aIEF _cES-MaBCM
041			_aENG
100	1		_aMoretti, Enrico _94952
245			_aThe effect of state taxes on the geographical location of top earners _bevidence from star scientists _c by Enrico Moretti and Daniel J. Wilson
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Bibliografía.
520			_aWe quantify how sensitive is migration by star scientists to changes in personal and business tax differentials across states. We uncoverlarge, stable, and precisely estimated effects of personal and corporate taxes on star scientists. migration patterns. The long-runelasticity of mobility relative totaxes is 1.8 for personal income taxes, 1.9 for state corporate income tax, and−1.7 for the investment tax credit. While there are many other factors that drive when innovativeindividuals and innovative companies decide to locate,there are enough firms and workers on the margin that state taxes matter.
650		4	_aIMPUESTOS _947460
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aRENTAS ALTAS _947319
650		4	_aLOCALIZACION _947647
650		4	_aESTADOS UNIDOS _942888
700	1		_aWilson, Daniel J. _955557
773	0		_tThe American Economic Review _gv. 107, n. 7, July 2017, p. 1858-1903
942			_cART _2udc
942			_2udc