The Effect of State Taxes on the Geographical Location of Top Earners: Evidence from Star Scientists
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Using data on the universe of U.S. patents filed between 1976 and 2010, we quantify how sensitive is migration by star scientist to changes in personal and business tax differentials across states. We uncover large, stable, and precisely estimated effects of personal and corporate taxes on star
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美国国家经济研究局创建时间：
2015-04-01
