Tax Competition in an Aging Society
David P. Bernstein
U.S. Treasury Department
March 26, 2009
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 Classification: J1, J14, H7, H71, H72, H73, J10, J11working papers series
Date posted: March 27, 2009 ; Last revised: March 19, 2012
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