Table 8.

Change in U.S. Tax Rates Associated with Mobility Individuals Who Moved Across States

	Income Tax Rate
	coeff	t
50–59	−0.018	−6.06
60–69	−0.018	−5.42
70–79	−0.015	−3.35
80+	0.001	0.19
1991–2005	0.002	0.66

Note: Data used are the PSID for years 1969–2005. Coefficients reported are from a model for change in tax rates where the only explanatory variables are the age bands with the constant term suppressed and a dummy for the years 1991–2005. Average tax rates in the United States were obtained using the NBER Taxsim program evaluated at four real income levels ($20,000, $40,000, $60,000 and $80,000 in year 1995) and reflect the federal and state tax codes in each year. We assign an individual the average tax rate in that year closest to their annual family income in the year of the move for the origin and destination state.