State "Death" Taxes and Elderly Migration—The Chicken or the Egg?

Karen Smith Conway · Jonathan C. Rork

72 citations0/0 files storedNational Tax Journal

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Migration, Aging, and Tourism Studies Economic and Fiscal Studies Financial Literacy, Pension, Retirement Analysis

Abstract

Researchers and practitioners hypothesize that the elderly may move to avoid paying "death" (estate, inheritance and gift, or EIG) taxes. Past research on elderly migration, however, has been based on cross-sectional data. Cross-sectional analyses may be misleading as many states that are historical net-importers of the elderly were also among the first to reduce or eliminate their EIG taxes. Using time variability in migration patterns and EIG tax policies and using the young as a "control" group eliminates any evidence that EIG policies affect elderly migration. Rather, we provide evidence that the causality may instead run in the other direction.

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References

1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations 2001Elderly Migration and State Fiscal Policy: Evidence from the 1990 Census Migration Flows 1998Do the elderly “vote with their feet?”

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