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Diagnosis Murder: The Death of State Death Taxes

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  • Karen Smith Conway
  • Jonathan C. Rork
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    Abstract

    Since 1976, more than 30 states have eliminated their "death" taxes and many others have reduced them. This unexplored case of interstate tax competition presents a unique opportunity to develop a new, more satisfying definition of competitor based on historical elderly migration patterns. Using data from 1967 onward, we outline the recent history of state death tax competitio n and present a spatial econometric analysis. Interstate tax competition is evident and grows stronger when using migration-based definitions of competitors. The article concludes with still more evidence of interstate tax competition--the recent movement by states to effectively revive their death taxes. (JEL H7, D7) Copyright 2004, Oxford University Press.

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    Bibliographic Info

    Article provided by Western Economic Association International in its journal Economic Inquiry.

    Volume (Year): 42 (2004)
    Issue (Month): 4 (October)
    Pages: 537-559

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    Handle: RePEc:oup:ecinqu:v:42:y:2004:i:4:p:537-559

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    Cited by:
    1. Brülhart, Marius & Parchet, Raphaël, 2014. "Alleged tax competition: The mysterious death of bequest taxes in Switzerland," Journal of Public Economics, Elsevier, vol. 111(C), pages 63-78.
    2. Marius Brülhart & Raphaël Parchet, 2010. "Alleged Tax Competition: The Mysterious Death of InheritanceTaxes in Switzerland," Cahiers de Recherches Economiques du Département d'Econométrie et d'Economie politique (DEEP) 10.04, Université de Lausanne, Faculté des HEC, DEEP.
    3. Jonathan C. Rork & Gary A. Wagner, 2009. "Reciprocity and Competition: Is There a Connection?," Working Papers 2009/1, Institut d'Economia de Barcelona (IEB).
    4. Tosun, Mehmet S. & Williamson, Claudia R. & Yakovlev, Pavel, 2009. "Population Aging, Elderly Migration and Education Spending: Intergenerational Conflict Revisited," IZA Discussion Papers 4161, Institute for the Study of Labor (IZA).
    5. Jon Bakija & Joel Slemrod, 2004. "Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns," NBER Working Papers 10645, National Bureau of Economic Research, Inc.

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