The Effect of State Taxes on the Geographical Location of Top Earners: Evidence from Star Scientists
研究了明星科学家对州际个人和商业税差异的迁移反应，发现个人和公司税对迁移模式有显著影响，长期弹性分别为1.8和1.9。
We quantify how sensitive is migration by star scientists to changes in personal and business tax differentials across states. We uncover large, stable, and precisely estimated effects of personal and corporate taxes on star scientists' migration patterns. The long-run elasticity of mobility relative to taxes is 1.8 for personal income taxes, 1.9 for state corporate income tax, and −1.7 for the investment tax credit. While there are many other factors that drive when innovative individuals and innovative companies decide to locate, there are enough firms and workers on the margin that state taxes matter.