Posted: 27 Mar 2009 Last revised: 19 Mar 2012
Date Written: 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, J11
Suggested Citation: Suggested Citation
Bernstein, David P., Tax Competition in an Aging Society (March 26, 2009). Available at SSRN: https://ssrn.com/abstract=1368910