Steuerwettbewerb und sozialräumliche Segregation
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Date
2019-12-12
Publication Type
Journal Article
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yes
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Abstract
This article discusses the theoretical justifications of Swiss internal tax competition, discusses its normative justifications and questions some of the assumptions that are widely accepted as certainties and the validity of some of its premises. An analysis of a data set on tax rates, house prices and poverty indicators for the 26 Swiss cantons since the mid-1980s shows that inter-cantonal tax competition (notwithstanding the intended impact on prudent management of public expenditure, taking into account the preferences of taxpayers) has reinforced the socio-spatial segregation between the cantons. Since Swiss tax competition takes place not only at the cantonal but also at the intra-cantonal community levels, the findings reported here are likely to underestimate the relationships rather than overestimate them.
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published
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Journal / series
Volume
2019 (4)
Pages / Article No.
37 - 49
Publisher
KOF Swiss Economic Institute, ETH Zurich
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Date created
Subject
Tax competition; anti-statist paradigm; socio-spatial segregation
Organisational unit
06330 - KOF FB Konjunktur / KOF Macroeconomic forecasting
02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute
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