Data and Code for: State Taxation of Nonresident Income and the Location of Work
收藏ICPSR2024-01-01 更新2026-04-16 收录
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资源简介：
Prior studies show that taxes matter for the residential locations of high-income earners. But, states raise a significant share of revenue from nonresidents. Using variation in state tax rates, we provide causal evidence on the effect of the net-of-tax rate on the location of labor supply for professional golfers. State taxes induce high-income earners to shift employment to low-tax states without a residence change. The elasticity of working in a state is 0.34, and consistent with superstar phenomenon, increases with earnings. Our results suggest a novel margin of mobility responses for top-earners: the spatial relocation of labor supply by nonresidents.
提供机构：
University of Kentucky; University of Exeter
创建时间：
2024-01-01
