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Title: The Introduction of the Income Tax, Extractive Capacity, and Migration: Evidence from U.S. States

Citation Type: Miscellaneous

Publication Year: 2021

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Abstract: We evaluate how extractive capacity and migration respond to the introduction of the income tax, drawing on novel panel data on U.S. states from 1900 to 2010. States which introduced the income tax experienced a 15 percent increase in revenue per capita over the long run. However, there was no long-term increase in the absolute level of revenue. To explain this divergence, we document how the introduction of the income tax induced significant outmigration to nonincome tax states. Our analysis suggests that migration responds more to tax introductions than to equivalent increases in existing taxes.

Url: https://www.traviss-cassidy.com/uploads/1/2/7/5/127541915/cdt_income_tax_web.pdf

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Authors: Cassidy, Traviss; Dincecco, mark; Troiana, Ugo

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Data Collections: IPUMS USA

Topics: Labor Force and Occupational Structure, Migration and Immigration

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