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Tax Competition in an Aging Society

Posted: 27 Mar 2009 Last revised: 19 Mar 2012

David P. Bernstein

Government of the United States of America - Department of the Treasury

Date Written: 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 Classification: J1, J14, H7, H71, H72, H73, J10, J11

Suggested Citation

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

David Bernstein (Contact Author)

Government of the United States of America - Department of the Treasury ( email )

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