PENNER STRATEGY / RESEARCH
reviewed

What can migration records tell us?

Calendar-year filing transition 2022-2023

The retained files describe Washington income-class balances and King County destinations. They cannot establish how much, if any, of the later qualified-dividend decline came from moving.

Matched filing-address returns are not individual people. Class and amount use year-2 income. This earlier transition differs from the dividend comparison; aggregate AGI does not identify dividend income, tax motive or a causal mechanism.

Method and review scope

Independent review reaggregated source CSVs and applied deterministic bounds to region-only suppression. Corrected charts retain exact plotted CSV rows.

Sources

Source vintages, retrieval dates and hashes

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