Measuring interstate migration flows: an origin-destination network based on Internal Revenue Service records.

"This paper examines gross interstate migration flows for five periods for the years between 1969 and 1978. The analysis is based upon a newly available data source--Federal income tax returns. Approximately 90% of the US population is covered by this data series. The matching of Internal Revenue Service (IRS) returns between filing dates enables the determination both of the origin and of the destination of migrants, with few of the risks of geographic miscoding present. "These data illustrate that despite divergent economic fluctuations over the past nine years, the patterns of interstate migration have remained virtually unchanged. With few exceptions, the number of migrants either leaving or entering a particular state comprise identical proportions over time.... In addition, these data offer considerable evidence that current residence has a significant impact on the selection of a destination." Comparisons are made with data from the Current Work History Sample and the 1970 census.