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Table 2.
Individual Analysis: Average Tax Rates
(1)(2)(3)(4)(5)(6)(7)
ln(1-atri,t,j) 0.588 0.714** 0.894*** 0.712** 0.767** 0.714** 0.904*** 
 (0.420) (0.343) (0.336) (0.337) (0.336) (0.343) (0.332) 
Place of origin  −0.797*** −0.765*** −0.797*** −0.796*** −0.796*** −0.766*** 
  (0.061) (0.060) (0.061) (0.061) (0.061) (0.060) 
Place of birth  0.207*** 0.206*** 0.207*** 0.207*** 0.207*** 0.206*** 
  (0.022) (0.021) (0.022) (0.022) (0.022) (0.021) 
Place of first work  0.185*** 0.177*** 0.186*** 0.186*** 0.185*** 0.177*** 
  (0.020) (0.020) (0.020) (0.020) (0.019) (0.020) 
Work place  0.288*** 0.261*** 0.288*** 0.287*** 0.287*** 0.261*** 
  (0.018) (0.021) (0.018) (0.018) (0.018) (0.021) 
ln(distance)  −0.075*** −0.072*** −0.075*** −0.075*** −0.075*** −0.072*** 
  (0.009) (0.009) (0.009) (0.009) (0.009) (0.009) 
Move FE Yes Yes Yes Yes Yes Yes Yes 
j by year FE Yes Yes Yes Yes Yes Yes Yes 
j by education No No Yes No No No Yes 
j by age No No No Yes Yes No Yes 
j by age2 No No No No Yes No Yes 
j by male No No No No No Yes Yes 
Controls No Yes Yes Yes Yes Yes Yes 
Observations 13,395 13,395 13,395 13,395 13,395 13,395 13,395 
Moves 893 893 893 893 893 893 893 
R2 0.122 0.278 0.302 0.279 0.280 0.279 0.304 
(1)(2)(3)(4)(5)(6)(7)
ln(1-atri,t,j) 0.588 0.714** 0.894*** 0.712** 0.767** 0.714** 0.904*** 
 (0.420) (0.343) (0.336) (0.337) (0.336) (0.343) (0.332) 
Place of origin  −0.797*** −0.765*** −0.797*** −0.796*** −0.796*** −0.766*** 
  (0.061) (0.060) (0.061) (0.061) (0.061) (0.060) 
Place of birth  0.207*** 0.206*** 0.207*** 0.207*** 0.207*** 0.206*** 
  (0.022) (0.021) (0.022) (0.022) (0.022) (0.021) 
Place of first work  0.185*** 0.177*** 0.186*** 0.186*** 0.185*** 0.177*** 
  (0.020) (0.020) (0.020) (0.020) (0.019) (0.020) 
Work place  0.288*** 0.261*** 0.288*** 0.287*** 0.287*** 0.261*** 
  (0.018) (0.021) (0.018) (0.018) (0.018) (0.021) 
ln(distance)  −0.075*** −0.072*** −0.075*** −0.075*** −0.075*** −0.072*** 
  (0.009) (0.009) (0.009) (0.009) (0.009) (0.009) 
Move FE Yes Yes Yes Yes Yes Yes Yes 
j by year FE Yes Yes Yes Yes Yes Yes Yes 
j by education No No Yes No No No Yes 
j by age No No No Yes Yes No Yes 
j by age2 No No No No Yes No Yes 
j by male No No No No No Yes Yes 
Controls No Yes Yes Yes Yes Yes Yes 
Observations 13,395 13,395 13,395 13,395 13,395 13,395 13,395 
Moves 893 893 893 893 893 893 893 
R2 0.122 0.278 0.302 0.279 0.280 0.279 0.304 

In all specifications, the estimating sample uses pre- and postreform moves in the top 1% of the income distribution. Each move has fifteen observations—one for each possible alternative region. The dependent variable equals 1 if the region is selected and 0 otherwise. This table uses the person-specific net-of-average-tax rate as the independent variable. All standard errors are clustered two ways: region-year clusters and move (i,t) clusters. ***p<0.01, **p<0.05, and *p<0.1.

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