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State Income Taxes And Military Service Members' Legal Residency Choices

Author

Listed:
  • Whitney B. Afonso

Abstract

type="main" xml:id="coep12072-abs-0001"> Using military residency data from 1998 to 2005 across all 50 states, I find that income taxes deter legal residencies and that the effect grows as income increases. My results indicate that states with no income tax or with exemptions for military wages experience 100% and 39% more service member residencies, respectively, than states with an income tax. The influence of state tax policy increases with higher pay and tenure. My findings are in keeping with economic theory, which suggests that high income workers will migrate out of high tax areas and be replaced by low income workers. (JEL H24, H71, J61)

Suggested Citation

  • Whitney B. Afonso, 2015. "State Income Taxes And Military Service Members' Legal Residency Choices," Contemporary Economic Policy, Western Economic Association International, vol. 33(2), pages 334-350, April.
    • Handle: RePEc:bla:coecpo:v:33:y:2015:i:2:p:334-350
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    File URL: http://hdl.handle.net/10.1111/coep.2015.33.issue-2
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    Cited by:

    1. Candon Johnson & Joshua Hall, 2018. "Do National Basketball Association players need higher salaries to play in high tax states? Evidence from free agents," Applied Economics Letters, Taylor & Francis Journals, vol. 25(5), pages 359-361, March.

    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • J61 - Labor and Demographic Economics - - Mobility, Unemployment, Vacancies, and Immigrant Workers - - - Geographic Labor Mobility; Immigrant Workers

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