Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns
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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 state- and wealth-class specific fixed effects,
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美国国家经济研究局创建时间：
2004-07-01
