Arbeitspapier
Tax Competition and Income Sorting: Evidence from the Zurich Metropolitan Area
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: CREMA Working Paper ; No. 2009-25
- Klassifikation
-
Wirtschaft
State and Local Taxation, Subsidies, and Revenue
State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
Regional Government Analysis: General
- Thema
-
tax competition
fiscal federalism
income segregation
income tax
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Schaltegger, Christoph A.
Somogyi, Frank
Sturm, Jan-Egbert
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Research in Economics, Management and the Arts (CREMA)
- (wo)
-
Basel
- (wann)
-
2009
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Schaltegger, Christoph A.
- Somogyi, Frank
- Sturm, Jan-Egbert
- Center for Research in Economics, Management and the Arts (CREMA)
Entstanden
- 2009
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