Abstract

http://ssrn.com/abstract=2153610
 


 



State Taxes, Tax Exemptions and What They Reveal About Elderly Migration


Ali Sina Önder


University of Bayreuth - Department of Law and Economics

Herwig J. Schlunk


Vanderbilt University - Law School

May 20, 2011


Abstract:     
We use the U.S. elderly migration data for 1995-2000 to test how taxes and specific tax exemptions affect migration decisions of the elderly population. We show that the elderly prefer to migrate to states with low inheritance and estate tax, high property tax, low price level, low amount of Federal revenue transfers, high level of local amenities, and high temperatures. In addition, exemption of prescription drugs from sales tax and the existence of pension exemptions affect elderly in-migration positively and significantly.

Number of Pages in PDF File: 23

Keywords: Tiebout Hypothesis, Migration, State and Local Taxes, Tax Exemptions

JEL Classification: H24, H50, H72, H73

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Date posted: September 29, 2012  

Suggested Citation

Önder, Ali Sina and Schlunk, Herwig J., State Taxes, Tax Exemptions and What They Reveal About Elderly Migration (May 20, 2011). Available at SSRN: http://ssrn.com/abstract=2153610 or http://dx.doi.org/10.2139/ssrn.2153610

Contact Information

Ali Sina Önder (Contact Author)
University of Bayreuth - Department of Law and Economics ( email )
Universitätsstraße 30
Bayreuth, 95447
Germany
Herwig Schlunk
Vanderbilt University - Law School ( email )
131 21st Avenue South
Nashville, TN 37203-1181
United States
615-322-1527 (Phone)
615-322-6631 (Fax)
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