Abstract
This study empirically investigates the impact of state income tax policy on US interstate migration for the period 1985–89. It finds that people vote with their feet and prefer to move so as to minimize their state income tax liabilities.
This study empirically investigates the impact of state income tax policy on US interstate migration for the period 1985–89. It finds that people vote with their feet and prefer to move so as to minimize their state income tax liabilities.
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