They actually don't do any of that. Can you link me to 1 article that matches all of your own criteria? Bonus points for that article withstanding the test of time.
Link 1.
https://www.cato.org/publications/tax-budget-bulletin/tax-re...
I look forward to hearing what’s missing from this extremely detailed, 98 citation article.
It's interesting that citations for their actual claims/arguments are completely missing like this:
>Although California is viewed as having perhaps the nicest weather in the nation, it has suffered from domestic out-migration for many years.
>A tax increase in one jurisdiction may cause an initial out-migration to other jurisdictions.
>An income tax increase in a state may cause individuals to out-migrate over time.
>High earners are often entrepreneurs, and they may move their businesses and related jobs with them when they migrate.
>The capping of federal deductibility has increased the state and local tax bite on millions of households in high-tax states. At the same time, today people can easily find information to compare state tax burdens.
CATO is a think tank in the most oxymoronic sense. Fuck off with that "omg big number citation" non-sense.