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Diagnosis Murder: The Death of State Death Taxes

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Author Info
Karen Smith Conway
Jonathan C. Rork
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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File URL: http://hdl.handle.net/10.1093/ei/cbh080
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Article provided by Oxford University Press 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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Find related papers by JEL classification:
H7 - Public Economics - - State and Local Government; Intergovernmental Relations
D7 - Microeconomics - - Analysis of Collective Decision-Making

Cited by:
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  1. 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. [Downloadable!] (restricted)
  2. Mehmet Serkan Tosun & Claudia Williamson & Pavel Yakovlev, 2007. "Population Aging, Elderly Migration and Education Spending: Intergenerational Conflict Revisited," Working Papers 07-003, University of Nevada, Reno, Department of Economics & University of Nevada, Reno , Department of Resource Economics. [Downloadable!]
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