Tax Competition in an Aging Society

Posted: 27 Mar 2009 Last revised: 19 Mar 2012

Date Written: March 26, 2009


This paper considers the impact of population aging on tax competition among states. The analysis presented here suggests that fiscal impacts associated with tax competition will be substantially larger once the baby boom generation retires.

Keywords: states, population aging, taxation, capital gains, dividends, income taxes

JEL Classification: J1, J14, H7, H71, H72, H73, J10, J11

Suggested Citation

Bernstein, David P., Tax Competition in an Aging Society (March 26, 2009). Available at SSRN:

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