Diagnosis Murder: The Death of State Death Taxes

Karen Smith Conway and Jonathan Rork

Economic Inquiry, 2004, vol. 42, issue 4, 537-559

Abstract: Since 1976, more than 30 states have eliminated their "death" taxes and many others have reduced them. This unexplored case of interstate tax competition presents a unique opportunity to develop a new, more satisfying definition of competitor based on historical elderly migration patterns. Using data from 1967 onward, we outline the recent history of state death tax competitio n and present a spatial econometric analysis. Interstate tax competition is evident and grows stronger when using migration-based definitions of competitors. The article concludes with still more evidence of interstate tax competition--the recent movement by states to effectively revive their death taxes. (JEL H7, D7) Copyright 2004, Oxford University Press.

JEL-codes: D7 H7 (search for similar items in EconPapers)
Date: 2004
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