Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns

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MILLIONAIRE MIGRATION AND STATE TAXATION OF TOP INCOMES: EVIDENCE FROM A NATURAL EXPERIMENT (2011, methodology): “…treatment group in each case , and use this to compute the semi - elasticity of the population with respect to the tax rate ( the percentage drop in the population due to a one percentage - point increase in the effective tax rate — a metric comparable to that used by Bakija and Slemrod , 2004 ) .”
The Effect of State Taxes on the Geographical Location of Top Earners: Evidence from Star Scientists (2015, background): “Bakija and Slemrod (2004) find a moderate effect of state personal income tax on the number of federal estate tax returns.”
Taxation and the International Mobility of Inventors (2016, unknown): “Bakija and Slemrod (2004) use Federal Estate Tax returns to show that the effect of higher state taxes on the migration of wealthy individuals across states in the U.”
Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark (2014, background): “See Kirchgassner and Pommerehne (1996) and Liebig et al. (2007) on mobility across Swiss Cantons in response to Canton taxes, Young and Varner (2011) and Bakija and Slemrod (2004) on mobility across U.S. states in response to state income and inheritance taxes.”