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)
a r t i c l e i n f o This paper looks at the role of spatial proximity of other towns' decisions to hold an override vote on the decision of a Massachusetts town to hold an initial override vote under Proposition 2½. We find that if a neighboring town has already held a vote at some point in the past, a town's likelihood of holding an initial vote(More)
Interstate elderly migration has strong implications for state tax policies and health care systems, yet little is known about how it has changed in the twenty-first century. Its relative rarity requires a large data set with which to construct reliable measures, and the replacement of the U.S. Census long form (CLF) with the American Community Survey (ACS)(More)
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