Income taxes and the destination of movers to multistate MSAs
Income taxes and the destination of movers to multistate MSAs
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DOI：
10.1016/j.jue.2007.07.007
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发表时间：
2008-05-01
影响因子：
6.3
通讯作者：
Hoyt, William H.
中科院分区：
文献类型：
--
作者：
Coomes, Paul A.;Hoyt, William H.
我们使用美国国税局关于纳税人迁移的数据，研究了州所得税税率以及其他州和地方税以及公共服务支出的差异如何影响搬进多州大都市区(MSA)的家庭(联邦纳税申报人)的居住州选择。边境上的MSA提供了空间上的不连续-单一劳动力市场内各州税率的离散差异。这些MSA允许居民在一个州生活，在另一个州工作。我们发现，州所得税税率的差异对移民到MSA内各州的相对比率有显著影响。然而，与预期相反，这种影响只在提交州以就业为基础的MSA中才显著(没有互惠性的州)，而不是那些提交州是居住国的州(具有互惠性的州)。在各州没有互惠协议的MSA中，10%的税率差异会导致4.1%的收入纳税人相对税率的差异。类似地，我们发现，在这些MSA中，10%的州税率差异导致税基流入比率(AGI)的3.3%的差异。我们的结果表明，州所得税差异似乎对没有互惠的多州MSA产生更大影响的一个原因是，只有相对较大的州所得税税率差异才会对移民产生影响，并且这些差异在没有互惠的MSA中更加明显。(C)2007 Elsevier Inc.保留所有权利。
We examine how differences in state income tax rates, as well as other state and local taxes and public service expenditures, influence the choice of state of residence for households (federal tax filers) moving into multistate metropolitan areas (MSAs) using data from the IRS on the migration of taxpayers. MSAs that are on borders provide a spatial discontinuity-discrete differences in state tax rates within a single labor market. These MSAs allow residents to live in one state and work in another state. We find that differences in state income tax rates have a significant impact on the relative rate of migration to the states within an MSA. However, contrary to what would be expected, this impact is only significant in MSAs in which the filing state is based on employment (states without reciprocity) and not for those states in which the filing state is the state of residence (states with reciprocity). In MSAs where states do not have reciprocity agreements, a difference of ten percent in tax rates leads to a 4.1 percent difference in the relative rate of incoming taxpayers. Analogously, we find that a ten percent difference in state tax rates in these MSAs results in a 3.3 percent difference in the rate of tax base inflow (AGI). Our results suggest that one reason that differences in state income taxes appear to have more impact in multistate MSAs without reciprocity is that only relatively large differences in state income tax rates have any impact on migration and these differences are much more pronounced in MSAs without reciprocity. (C) 2007 Elsevier Inc. All rights reserved.