Jonathan C. Rork

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Since 1976, more than thirty 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(More)
OBJECTIVES We investigate how much state-to-state elderly migration patterns have changed during 1970-2000 and compare the findings from 2 commonly used sources of data, the census flow tabulations and the integrated public use microdata series (IPUMS). METHODS We calculate descriptive statistics such as migration rates, the distribution of top(More)
In presenting this dissertation as a partial ful…llment of the requirements for an advanced degree from Georgia State University, I agree that the Library of the University shall make it available for inspection and circulation in accordance with its regulations governing materials of this type. I agree that permission to quote from, to copy from, or to(More)
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