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Cited by 72Migration, Aging, and Tourism StudiesEconomic and Fiscal StudiesFinancial Literacy, Pension, Retirement Analysis

The DOI matches its Crossref record.

State "Death" Taxes and Elderly Migration—The Chicken or the Egg?

Conway, Karen Smith, Rork, Jonathan C.·2006·National Tax Journal
DOI 10.17310/ntj.2006.1.05
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Abstract

Researchers and practitioners hypothesize that the elderly may move to avoid paying "death" (estate, inheritance and gift, or EIG) taxes. Past research on elderly migration, however, has been based on cross-sectional data. Cross-sectional analyses may be misleading as many states that are historical net-importers of the elderly were also among the first to reduce or eliminate their EIG taxes. Using time variability in migration patterns and EIG tax policies and using the young as a "control" group eliminates any evidence that EIG policies affect elderly migration. Rather, we provide evidence that the causality may instead run in the other direction.

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Research works printed but not linked: 38

  1. The Five, pick-up
  2. One, 2005, Connecticut eliminated its incremental estate tax as of
  3. However, 1979, its EIG tax policy was constructed in such a way that there was no incremental EIG tax burden except between 1977 and
  4. Specifically, 1980, the 1970 census migration information is based on a 15 percent sample
  5. The, 1962, The $100,000-499,999 range in 2000 translates into $21,569-107,845
  6. Because, thus, we have less concern about endogeneity, we report the results defining elderly migration as a percent of the elderly population
  7. Specifically, 1990, 1970 the average net in-migration rate for no incremental EIG states was 6.08 compared to -0.071 for EIG states. In 1980
  8. 2003, Conway and Houtenville (1998, 2001
  9. We, pickup
  10. 1990, the results from two years - 1980 and
  11. Several, 1970, The 1980 results strongly suggest that high EIG taxes discourage elderly migration, whereas the 1990 results suggest little impact. This trend holds more generally
  12. The, 1986, same-sign
  13. Standard, 1980, State and year fixed effects included
  14. demand-side
  15. Very, same sign
  16. 2001, are implicitly being compared with those of all others. As outlined in Conway and Houtenville
  17. Lemeshow Hosmer, 1999, caused
  18. We, 2000, As a practical matter, many of the variables are not available more recently than
  19. Standard, State and year fixed effects are included
  20. 1991, Review of Economic Studies, 58, 277, 10.2307/2297968 · DOI · Paper page
  21. Working Paper No NBER, 10645
  22. 1990, Public Choice, 67, 87, 10.1007/BF01890159 · DOI
  23. 1998, Public Choice, 97, 663, 10.1023/A:1004908701365 · DOI
  24. "Elderly Migration and State Fiscal Policy: Evidence from the 1990 Census Migration Flows." National Tax Journal 54No.1(March,
  25. "Elderly Internal Migration in the United States Revisited." Public Finance Review 28
  26. NJ, 1997, Prentice Hall
  27. 1975, Journal of Economic Literature13 No. 2 (June
  28. 1993, Social Science Quarterly, 74, 403
  29. Policy State Tax, CO: National Conference of State Legisla
  30. 1994, tures
  31. Judith W.
  32. 1996, Research on Aging, 18, 451, 10.1177/0164027596184004 · DOI
  33. "Bequest Taxes, Inter Vivos Gifts and the Bequest Motive." Journal of Public Economics
  34. 1992, Growth and Change, 23, 54, 10.1111/j.1468-2257.1992.tb00572.x · DOI
  35. "Unanswered Questions and New Directions in Research on Elderly Migration: Economic and Demographic Perspectives." Journal of Aging and Social Policy 4No.3/4
  36. "The Costs and Returns of Human Migration." Journal of Political Economy 70No.5
  37. 1988, Research on Aging, 10, 420, 10.1177/0164027588103007 · DOI
  38. Standard, Year fixed effects are included

Cited by

Metadata

Authors
Conway, K. S., & Rork, J. C.
ORCID
Venue
National Tax Journal
Publisher
University of Chicago Press
Published
2006-03-01
Volume
59
Issue
1
Pages
97-128
ISSN
  • 0028-0283 (ISSN-L)
  • 1944-7477
DOI
10.17310/ntj.2006.1.05
OpenAlex
W2252943167
Cited by
72
References
0
Citations by year
2025: 2 · 2024: 3 · 2023: 2 · 2022: 5 · 2021: 4 · 2020: 6 · 2019: 5 · 2018: 4 · 2017: 1 · 2016: 3 · 2015: 1 · 2014: 5 · 2013: 3 · 2012: 6
FWCI
8.52
Type
journal article
Language
en
Open access
closed
Locations
  • National Tax Journal (publishedVersion)
  • RePEc: Research Papers in Economics (submittedVersion)
Topics
  • Social Sciences › Demography › Migration, Aging, and Tourism Studies
  • Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
  • Social Sciences › Economics, Econometrics and Finance › Finance › Financial Literacy, Pension, Retirement Analysis
Keywords
elderly migration, estate tax, inheritance tax, gift tax, state tax policy, tax avoidance, reverse causality

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