美国的州所得税政策与地理劳动力流动性
State income tax policy and geographic labour force mobility in the United States.
作者信息
Saltz I S
出版信息
Appl Econ Lett. 1998 Oct;5(10):599-601. doi: 10.1080/135048598354249.
PMID:12295077
Abstract
"This study empirically investigates the impact of state income tax policy on U.S. interstate migration [of the labor force] for the period 1985-89. It finds that people vote with their feet and prefer to move so as to minimize their state income tax liabilities."
摘要
本研究实证调查了1985 - 1989年期间美国州所得税政策对[劳动力]跨州迁移的影响。研究发现，人们会用脚投票，倾向于迁移以尽量减少其州所得税负债。
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