TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Monday, October 29, 2012

State Taxes, Tax Exemptions and Elderly Migration

Ali Sina Önder (Uppsala University) & Herwig J. Schlunk (Vanderbilt), State Taxes, Tax Exemptions and What They Reveal About Elderly Migration:

We use the U.S. elderly migration data for 1995-2000 to test how taxes and specific tax exemptions affect migration decisions of the elderly population. We show that the elderly prefer to migrate to states with low inheritance and estate tax, high property tax, low price level, low amount of Federal revenue transfers, high level of local amenities, and high temperatures. In addition, exemption of prescription drugs from sales tax and the existence of pension exemptions affect elderly in-migration positively and significantly.

Scholarship, Tax | Permalink

TrackBack URL for this entry:

Listed below are links to weblogs that reference State Taxes, Tax Exemptions and Elderly Migration: