Abstract

Tax Competition in an Aging Society

David P. Bernstein
affiliation not provided to SSRN

March 26, 2009

Abstract:
This paper considers the impact of population aging on tax competition among states. The analysis presented here suggests that fiscal impacts associated with tax competition will be substantially larger once the baby boom generation retires.

Keywords: states, population aging, taxation, capital gains, dividends, income taxes

JEL Classifications: J1, J14, H7, H71, H72, H73, J10, J11

Working Paper Series

Date posted: March 27, 2009 ; Last revised: April 30, 2009

Suggested Citation

Bernstein, David P., Tax Competition in an Aging Society (March 26, 2009). Available at SSRN: http://ssrn.com/abstract=1368910

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Contact Information

David P. Bernstein (Contact Author)

affiliation not provided to SSRN ( email )