Population ageing is projected to affect all countries across the world in coming decades.
The current rate of population ageing is unprecedented in human history with population …

Over the last 40 years, state income tax breaks targeting the elderly have grown, often
justified by arguments that the elderly move across state lines in response to such tax …

We provide empirical evidence on the influence of income taxes on the choice of residence
of taxpayers at the local government level. The fact that Swiss communities can …

In Japan, the ratio of public pension benefits to overall individual income (earned income
and pension benefits) is rising due to population aging. A pay-as-you-go pension system …

We contrast the net fiscal position (NFP) of immigrants versus natives using data from the
European Survey on Living Conditions for 2007–2015. Using a quantile regression …

State governments have a long history of providing income tax relief to their elderly
constituents. Our research investigates the current distributional and revenue effects of these …

This paper develops a simulation model in order to examine the effectiveness of state
attempts at redistribution under a variety of migration elasticity assumptions. Key outputs …

This article conducts two investigations—searching historical documents and testing the
conclusions drawn with an econometric model of policy adoption—into why federal and …

Income tax breaks for elderly taxpayers are sizable, widespread, and potentially affect
growth through migration and other behaviors. We provide the first investigation into the …

Countries with higher old-age dependency rates tend to rely less heavily on income taxes
and more heavily on consumption taxes. We investigate this relationship in a panel of US …