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

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  • Conway, Karen Smith
  • Rork, Jonathan C.
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    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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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 59 (2006)
    Issue (Month): 1 (March)
    Pages: 97-128

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    Handle: RePEc:ntj:journl:v:59:y:2006:i:1:p:97-128

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    Cited by:
    1. Johnson, Erik & Walsh, Randall, 2013. "The effect of property taxes on vacation home growth rates: Evidence from Michigan," Regional Science and Urban Economics, Elsevier, vol. 43(5), pages 740-750.
    2. Coomes, Paul A. & Hoyt, William H., 2008. "Income taxes and the destination of movers to multistate MSAs," Journal of Urban Economics, Elsevier, vol. 63(3), pages 920-937, May.
    3. Brülhart, Marius & Parchet, Raphaël, 2011. "Alleged Tax Competition: The Mysterious Death of Bequest Taxes in Switzerland," CEPR Discussion Papers 8665, C.E.P.R. Discussion Papers.
    4. Winters, John V, 2010. "Human Capital and Population Growth in Non-Metropolitan U.S. Counties: The Importance of College Student Migration," MPRA Paper 25592, University Library of Munich, Germany.
    5. Hawley, Zackary B. & Rork, Jonathan C., 2013. "The case of state funded higher education scholarship plans and interstate brain drain," Regional Science and Urban Economics, Elsevier, vol. 43(2), pages 242-249.

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