State Taxation of Nonresident Income and the Location of Work
利用州税率差异，研究发现高收入者（以职业高尔夫球手为例）会因税收因素将工作转移到低税州，而无需改变居住地，弹性为0.34，且随收入增加而增大。
Prior studies show that taxes matter for the residential locations of high-income earners. But states raise a significant share of revenue from nonresidents. Using variation in state tax rates, we provide causal evidence on the effect of the net-of-tax rate on the location of labor supply for professional golfers. State taxes induce high-income earners to shift employment to low-tax states without a residence change. The elasticity of working in a state is 0.34 and, consistent with the superstar phenomenon, increases with earnings. Our results suggest a novel margin of mobility responses for top earners: the spatial relocation of labor supply by nonresidents.