The Effect of Estate Taxation on the Migration of the Elderly
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2024
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Haverford College. Department of Economics
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Award
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eng
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Tri-College users only
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Abstract
With the passage of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), there was an increase in the variation of the effect of state estate tax laws on the estates of the wealthy. This paper uses American Community Use survey (ACS) data to examine whether state estate taxes impact the migration of the elderly. I find that the elderly are more likely to move out of states that impose an estate tax and to states that do not impose an estate tax. While this effect is large and significant in the primary model, we find similar results for a young subset of the population and for the non-wealthy elderly population.