Tax Competition in an Aging Society

David P. Bernstein

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

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Date posted: March 27, 2009 ; Last revised: March 19, 2012

Suggested Citation

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

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