Taxing Billionaires: Estate Taxes and the Geographical Location of the Ultra-Wealthy
Taxing Billionaires: Estate Taxes and the Geographical Location of the Ultra-Wealthy
复制标题
对亿万富翁征税：遗产税和超级富豪的地理位置
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发表时间：
2019
期刊：
影响因子：
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通讯作者：
Daniel J. Wilson
中科院分区：
文献类型：
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作者：
E. Moretti;Daniel J. Wilson
我们通过研究福布斯400名最富有的美国人对州遗产税的地理敏感性，为税收对富人地点选择的影响提供了文献。虽然我们发现亿万富翁的有效税率只有法定税率的一半左右，但他们的住宅选择对这些税收高度敏感，因为35%的当地亿万富翁离开州时要缴纳遗产税。这种由税收引起的流动性导致总税基大幅减少。尽管如此，我们发现，遗产税的收入收益超过了绝大多数州的成本。(JEL H24、H31、H71、R23）
We contribute to the literature on the effect of taxes on the locational choices of wealthy individuals by examining the geographical sensitivity of the Forbes 400 richest Americans to state estate taxes. Though we find billionaires’ effective tax rates are only about half the statutory rate, their residential choices are highly sensitive to these taxes, as 35 percent of local billionaires leave states with an estate tax. This tax-induced mobility causes a large reduction in the aggregate tax base. Nonetheless, we find that the revenue benefit of an estate tax exceeds the cost for the vast majority of states. (JEL H24, H31, H71, R23)
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发表时间：
2000
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影响因子：
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作者：
Per-Anders Edin;P. Fredriksson;Olof Åslund
通讯作者：
Per-Anders Edin;P. Fredriksson;Olof Åslund