Do the Rich Flee from High State Taxes ? Evidence from Federal Estate Tax Returns 1

@inproceedings{Bakija2004DoTR,
  title={Do the Rich Flee from High State Taxes ? Evidence from Federal Estate Tax Returns 1},
  author={Jon M. Bakija},
  year={2004}
}
This paper examines how changes in state tax policy affect the number of federal estate tax returns filed in each state, utilizing data on federal estate tax return filings by state and wealth class for 18 years between 1965 and 1998. Controlling for stateand wealthclass specific fixed effects, we find that high state inheritance and estate taxes and sales taxes have statistically significant, but modest, negative impacts on the number of federal estate tax returns filed in a state. High… CONTINUE READING
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