非居民所得的州级课税与工作地点选择
State Taxation of Nonresident Income and the Location of Work
American Economic Journal: Economic Policy · 2024 · [{"name": "David R. Agrawal", "affiliation": ["University of Kentucky"]}, {"name": "Kenneth Tester", "affiliation": ["University of Exeter"]}]
中文摘要
既有研究表明，税收会影响高收入者的居住地点选择。但各州相当大一部分财政收入来自非居民。利用州税率的差异，我们就税后净得率对职业高尔夫球手劳动供给地点的影响提供了因果证据。州税促使高收入者在不改变居住地的情况下将就业转移至低税州。在某州工作的弹性为0.34，并且与超级明星现象一致，该弹性随收入增加而上升。我们的研究结果揭示了顶尖收入者流动反应的一个新维度：非居民劳动供给的空间重新配置。（JEL H71, H73, J22, J44, J61, R23, Z22）
Abstract
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. (JEL H71, H73, J22, J44, J61, R23, Z22)