Subject Area
Economic policy
Description
James Endyke ’26, Business Economics/Accountancy major
Faculty mentor: Dr. Fang Dong, Economics
The Tax Cuts and Jobs Act (TCJA), enacted in 2018, includes a provision that limits the federal tax deduction for state and local taxes paid to $10,000. This paper uses panel data from each state from 2013-2022 to examine whether state and local taxation has had a more pronounced effect on interstate migration since this bill was enacted. The fixed and random effects regression models constructed suggest that, while the impact of property and sales taxes on interstate migration has not significantly changed, the deterrent effect of state income taxation has grown significantly stronger since 2018.
Publisher
Providence College
Date
Spring 4-23-2025
Start Date
4-23-2025 1:30 PM
Type
Poster
Format
Text
Language
English
