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Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns

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NBER2004-07-01 更新2025-01-04 收录
下载链接:
https://www.nber.org/papers/w10645
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This paper examines how changes in state tax policy affect the number of federal estate tax returns filed in each state, utilizing data on federal estate tax return filings by state and wealth class for 18 years between 1965 and 1998. Controlling for state- and wealth-class specific fixed effects,
提供机构:
美国国家经济研究局
创建时间:
2004-07-01
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