MILLIONAIRE MIGRATION AND STATE TAXATION OF TOP INCOMES: EVIDENCE FROM A NATURAL EXPERIMENT

By Cristobal Young, Charles Varner. National tax journal, 2011

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Taxation and Innovation in the 20th Century (2018, unknown): “…to the overall taxable income elasticities estimated in the literature for more recent decades (typically since the 1980s): 0.4 overall, and 1By contrast, Young and Varner (2011) study the effects of a change in the millionaire tax rate in New Jersey on migration and find small elasticities.”
Taxation and the International Mobility of Inventors (2016, unknown): “Young et al. (2016) consider the migration of millionaires in the United States using administrative data.”
Optimal Labor Income Taxation (2012, background): “See Kirchgassner and Pommerehne (1996) on mobility across Swiss Cantons in response to Canton taxes or Young and Varner (2011) on mobility across US states in response to state income taxes.”
The Effect of State Taxes on the Geographical Location of Top Earners: Evidence from Star Scientists (2015, background): “Young and Varner (2011) and Varner and Young (2012) find no evidence of tax-induced migration in the case of “millionaires taxes” in CA and NJ. Serrato and Zidar (2014) focus on corporate taxes and find moderate effects on wages, employment and land prices.”