Taxing Billionaires: Estate Taxes and the Geographical Location of the Ultra-Wealthy
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We study the effect of state-level estate taxes on the geographical location of the Forbes 400 richest Americans and its implications for tax policy. We use a change in federal law to identify the tax sensitivity of the ultra-wealthy's locational choices. Before 2001, estate tax liabilities for the
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美国国家经济研究局创建时间：
2019-10-01
