Code for: Behavioral Responses to State Income Taxation of High Earners: Evidence from California

Principal Investigator(s): View help for Principal Investigator(s) Joshua Rauh, Stanford Graduate School of Business, Hoover Institution, Stanford Institute of Economic Policy Research, and NBER; Ryan Shyu, Independent Researcher

Version: View help for Version V1

Name	File Type	Size	Last Modified
00_setup			11/09/2022 05:35:PM
01_data_setup			03/13/2023 06:17:PM
02_prelim			03/13/2023 06:18:PM
03_migration			03/13/2023 06:24:PM
04_SDID			03/13/2023 06:24:PM
05_matching			03/13/2023 06:25:PM
06_misc			11/09/2022 05:53:PM

Project Description

Summary: These files contain the programs for the journal article "Behavioral Responses to State Income Taxation of High Earners: Evidence from California," American Economic Journal: Economic Policy.

Scope of Project

Subject Terms: income taxation; migration; high earners; state taxation; marginal tax rates; taxable income elasticity

JEL Classification:
      H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
      H31 Fiscal Policies and Behavior of Economic Agents: Household
      H71 State and Local Taxation, Subsidies, and Revenue
      H73 State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
      J22 Time Allocation and Labor Supply
      J61 Geographic Labor Mobility; Immigrant Workers
      R23 Urban, Rural, Regional, Real Estate, and Transportation Economics: Regional Migration; Regional Labor Markets; Population; Neighborhood Characteristics

Geographic Coverage: United States, California

Universe: California individual income tax filers

Data Type(s): administrative records data; program source code

Collection Notes: This paper uses restricted-access data collected by the California Franchise Tax Board.

Methodology

Response Rate: N/A

Sampling: N/A

Data Source: California Franchise Tax Board

Collection Mode(s): other

Unit(s) of Observation: Individual

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Published Versions

V1 [2024-01-19]

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