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This study examines the economic impact of current and potential new retirees in West Virginia. It updates and expands the 1995 Bureau of Business and Economic Research (BBER) study "Economic Impacts of West Virginia Retirees and Retirement Communities", which was commissioned by the Community Living Initiatives Corporation (CLIC). The analysis focuses on the interrelationships among West Virginia retirees, state economic development and public policy. Of particular interest is a careful examination of tax policy and its potential use in attracting higher income retirees to West Virginia. This is complemented by a net tax revenue impact analysis of new retiree attraction.
