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Keywords: state and local taxation
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Journal Articles
Journal of the American Taxation Association (2021) 43 (1): 51–77.
Published: 01 March 2021
..., select sales taxes and property taxes seem to be most significantly associated with migration. We also provide some intuition related to the economic impact associated with net migration. State and local governments depend heavily on revenue generated from state and local taxation (SALT). At the state...