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DIAGNOSIS MURDER: THE DEATH OF STATE DEATH TAXES

机译:诊断谋杀:国家死亡税的死亡

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摘要

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 competition 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.
机译:自1976年以来,已有30多个州取消了其“死亡”税,许多其他州也减少了这些税。州际税收竞争的这个未探索的案例为基于历史上的老年人迁移模式提供了一个新的,更令人满意的竞争者定义的独特机会。使用1967年以后的数据,我们概述了州死亡税竞争的最新历史,并提出了空间计量经济学分析。州际税收竞争是显而易见的,并且在使用基于迁移的竞争者定义时会越来越强大。本文以更多的州际税收竞争证据作为结论,这是各州最近为有效地复兴其死税而采取的行动。

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