In each of the last two years, Gov. Chris Christie has vetoed Democratic bills to raise taxes on incomes over $1 million, saying it would drive wealthy people from the state.

“Ladies and gentlemen, if you tax them, they will leave,” he told the Legislature last March.

As it turns out, this is another suspect piece of conservative dogma. A new study from the Center on Budget and Policy Priorities, the best liberal think-tank in America, deals several body blows to the governor's theory.

It finds that only about 30 percent of Americans move from one state to another during their lives, and that the big reasons are that they find new jobs, cheaper housing, or a warmer climate — not taxes.

And this makes perfect sense. Consider the millionaires tax. If you are lucky enough to have an annual income over $1 million, is it likely you would uproot yourself and your family to avoid paying a few more pennies on each dollar you earn beyond that $1 million threshold?

The governor often cites a Boston College study that found $70 billion in wealth left New Jersey in the years after 2004, when Democrats hiked taxes on those earning more than $500,000. But that study looked at wealth, not income. It turns out the average income of this cohort was just $159,000. So the vast majority of those who left were not affected by the tax hike — they left for other reasons. The author of the study, Professor John Havens, said himself that his study had nothing to do with taxes.

Another finding: Those earning big bucks left New Jersey at about the same rate as those who did not earn big bucks.

Christie will never sign a millionaires tax, and he has enough obedient Republicans in the legislature to ensure that his vetoes will stick.

Still, this study shows that New Jersey’s wealthiest should be sharing some of the sacrifice that’s going around. And the governor’s stated reason for protecting them doesn’t hold water.

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