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Diagnosis Murder: The Death of State Death Taxes

  • Karen Smith Conway
  • Jonathan C. Rork
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    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 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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