Tax competition and income sorting
Open access
Datum
2009-10Typ
- Working Paper
ETH Bibliographie
yes
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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. Mehr anzeigen
Persistenter Link
https://doi.org/10.3929/ethz-a-005899651Publikationsstatus
publishedZeitschrift / Serie
KOF Working PapersBand
Verlag
KOF Swiss Economic Institute, ETH ZurichThema
CAPITAL INCOME TAXES + INCOME TAXES; KAPITALERTRAGSSTEUERN + EINKOMMENSSTEUERN; Tax competition; income tax; ZÜRICH, STADT (KANTON ZÜRICH); ZURICH, CITY (CANTON OF ZURICH); fiscal federalism; income segregationOrganisationseinheit
02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute
ETH Bibliographie
yes
Altmetrics