Skip to main content Accessibility help

We use cookies to distinguish you from other users and to provide you with a better experience on our websites. Close this message to accept cookies or find out how to manage your cookie settings.

Close cookie message
×
  1. Home
  2. Search

Refine search

Refine search

Access:
Content type:
Publication date:
Apply   From and To filters
Subject: Show more
Journals Show more
Publishers: Show more
Societies Show more
Series: Show more
Collections: Show more

Actions for selected content:

Select all | Deselect all
  • View selected items
  • Export citations
  • Download PDF (zip)
  • Save to Kindle
  • Save to Dropbox
  • Save to Google Drive

Save Search

You can save your searches here and later view and run them again in "My saved searches".

Please provide a title, maximum of 40 characters.
Cancel
×

1 results

  • The effect of a state income tax on migration: the example of Connecticut

  • Whitney B. Afonso
  • Journal:
    Journal of Public Policy / Volume 38 / Issue 1 / March 2018
    Published online by Cambridge University Press:
    12 December 2016, pp. 113-140

  • State-level income tax policy is a hotly debated topic in both academic and political spheres. Although economic theory and some empirical analyses suggest that larger income tax burdens affect migration decisions, there is also a good deal of empirical evidence showing that tax policy has little to no effect. This lack of consensus in the academic literature is echoed in the political world, where many states are debating whether to eliminate income taxes or reduce rates as a means of spurring economic growth. Connecticut’s adoption of an income tax policy in 1991 provides a unique opportunity to analyse the impact of a sizable income tax policy change on migration. The results suggest that Connecticut’s income tax deterred movement into the state but had no impact on exit from the state, resulting in a net loss in migration.