A Replication of “Millionaire Migration and State Taxation of Top Incomes: Evidence from a Natural Experiment” (National Tax Journal 2011)

Public Finance Review

Volumn 43, Issue 2, 2015, Pages 206-225

  Cohen, Roger S ^a   Lai, Andrew E ^a   Steindel, Charles ^a  

^a Department of the Treasury ^*  (United States)

Author keywords

migration; millionaires tax; state income tax; tax competition; top earners

Indexed keywords

EID: 84922661426     PISSN: 10911421     EISSN: 15527530     Source Type: Journal    
DOI: 10.1177/1091142114537893     Document Type: Article

References (7)

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3. Cohen Roger,Lai Andrew,Steindel Charles.Tax Flight Has Tangible Effects on Income Tax Revenue.State Tax Notes. 2012;63:617-22
4. Davies Anthony,Pulito JohnArlington, VA: Mercatus Center Working Paper No. 11-31; 2011:
5. Donald Stephen J.,Lang Anthony.Inference with Difference in Difference and Other Panel Data.Review of Economics and Statistics. 2007;89:221-33
6. New Jersey Office of Legislative Services. 2012. Summary of Studies Concerning Outmigration of New Jersey Taxpayers. Appendix to Tax and Revenue Outlook, Fiscal Year 2012-2013. Trenton: New Jersey Office of Legislative Services. Accessed May 27, 2014. http://www.njleg.state.nj.us/legislativepub/budget_2013/tax_revenue_outlook_2013.pdf.
7. Young Cristobal,Varner Charles.Millionaire Migration and State Taxation of Top Incomes: Evidence from a Natural Experiment.National Tax Journal. 2011;64:255-84