NO COUNTRY FOR OLD MEN (OR WOMEN) — DO STATE TAX POLICIES DRIVE AWAY THE ELDERLY?

Karen Smith Conway · Jonathan C. Rork

42 citations0/0 files storedNational Tax Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Migration, Aging, and Tourism Studies Economic and Fiscal Studies Retirement, Disability, and Employment

Abstract

Over the last 40 years, state income tax breaks targeting the elderly have grown, often justified by arguments that the elderly move across state lines in response to such tax preferences. Using two complementary sources of elderly migration data and several measures of elderly income tax breaks, we investigate the relationship between these tax breaks and migration. We employ different empirical methodologies that emphasize changes over time, including panel regression models spanning four censuses (1970—2000), and several different socioeconomic groups of elderly. Our results are overwhelming in their failure to reveal any consistent effect of state income tax breaks on elderly interstate migration.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 42 citations exist upstream.

References

2019American Economic Review 1979A Theoretical Foundation for the Gravity Equation.2018The unpublished manuscript 2011Robust Inference With Multiway Clustering 1986Random group effects and the precision of regression estimates 2015Integrated Public Use Microdata Series 1993An Introduction to the TAXSIM Model 1987Migration Patterns Among the Elderly: A Developmental Perspective

Cited by

2016Millionaire Migration and Taxation of the Elite 2014Alleged tax competition: The mysterious death of bequest taxes in Switzerland 2016How Has Elderly Migration Changed in the Twenty-First Century? What the Data Can—and Cannot—Tell Us

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.