State income tax policy and geographic labour force mobility in the United States

Ira Saltz

Applied Economics Letters, 1998, vol. 5, issue 10, 599-601

Abstract: This study empirically investigates the impact of state income tax policy on US interstate migration for the period 1985-89. It finds that people vote with their feet and prefer to move so as to minimize their state income tax liabilities.

Date: 1998
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DOI: 10.1080/135048598354249

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