Full Citation

Title: Do Minnesotans Move to Escape the Estate Tax?

Citation Type: Working Paper

Publication Year: 2015

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Abstract: In 2001, Congress repealed the state death tax credit. For a long time this credit had effectively paid state death taxes on behalf of estates from the federal treasury, meaning the state tax posed no additional burden to estates. Without the credit, state death taxes pose a substantial burden, and so most states abandoned them. States that retained their death taxes began to quickly feel competitive pressure to lower or eliminate them. For these states, the most hotly debated question over the tax is whether people move their legal residence to avoid it. This question is particularly important for Minnesota because the states estate tax makes Minnesota an expensive outlier.

Url: http://www.americanexperiment.org/sites/default/files/article_pdf/Weighing the Estate Tax.pdf

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Authors: Nelson, Peter J.

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Publication Number: 17

Institution: Center of the American Experiment

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Publisher Location: Golden Valley, MN

Data Collections: IPUMS USA

Topics: Migration and Immigration, Other

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