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dc.contributor.author
Schaltegger, Christoph A.
dc.contributor.author
Somogyi, Frank
dc.contributor.author
Sturm, Jan-Egbert
dc.date.accessioned
2018-03-07T13:31:19Z
dc.date.available
2017-06-09T05:14:52Z
dc.date.available
2018-03-07T13:31:19Z
dc.date.issued
2009-10
dc.identifier.uri
http://hdl.handle.net/20.500.11850/21814
dc.identifier.doi
10.3929/ethz-a-005899651
dc.description.abstract
In this paper, we provide empirical evidence for the influence of income taxes on the choice of residence of taxpayers at the local level. The fact that Swiss communities can individually set tax multipliers thereby shifting the progressive tax scheme which is fixed at the cantonal (state) level enables us to study the effect of differences in income taxation on individuals’ choice of location within an economically and culturally homogeneous region. Using panel IV regressions covering the years 1991-2003 and 171 communities in the Swiss canton of Zurich and spatial error regressions for the 171 communities in 2003, we find substantial evidence for income sorting.
en_US
dc.format
application/pdf
dc.language.iso
en
en_US
dc.publisher
KOF Swiss Economic Institute, ETH Zurich
dc.rights.uri
http://rightsstatements.org/page/InC-NC/1.0/
dc.subject
CAPITAL INCOME TAXES + INCOME TAXES
en_US
dc.subject
KAPITALERTRAGSSTEUERN + EINKOMMENSSTEUERN
en_US
dc.subject
Tax competition
en_US
dc.subject
income tax
en_US
dc.subject
ZÜRICH, STADT (KANTON ZÜRICH)
en_US
dc.subject
ZURICH, CITY (CANTON OF ZURICH)
en_US
dc.subject
fiscal federalism
en_US
dc.subject
income segregation
en_US
dc.title
Tax competition and income sorting
en_US
dc.type
Working Paper
dc.rights.license
In Copyright - Non-Commercial Use Permitted
ethz.title.subtitle
Evidence from the Zurich Metropolitan Area
en_US
ethz.journal.title
KOF Working Papers
ethz.journal.volume
240
en_US
ethz.size
26 p.
en_US
ethz.code.ddc
DDC - DDC::3 - Social sciences::330 - Economics
en_US
ethz.identifier.nebis
005899651
ethz.publication.place
Zürich
en_US
ethz.publication.status
published
en_US
ethz.leitzahl
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute
en_US
ethz.leitzahl.certified
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute
ethz.date.deposited
2017-06-09T05:15:05Z
ethz.source
ECOL
ethz.source
ECIT
ethz.identifier.importid
imp59364cf46035535082
ethz.identifier.importid
imp59366adabb91f74494
ethz.ecolpid
eth:222
ethz.ecitpid
pub:36597
ethz.eth
yes
en_US
ethz.availability
Open access
en_US
ethz.rosetta.installDate
2017-07-19T11:59:00Z
ethz.rosetta.lastUpdated
2020-02-15T11:39:57Z
ethz.rosetta.versionExported
true
ethz.COinS
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