Income Tax Competition at the State and Local Level in Switzerland
Journal
Regional Science and Urban Economics
ISSN
0166-0462
ISSN-Digital
1879-2308
Type
journal article
Date Issued
2001-04-01
Author(s)
Abstract
Tax competition is supposed to lead to inefficiencies in the provision of public goods and difficulties for decentralized redistribution. A necessary condition for these effects to occur is that residence and location decisions are determined by fiscal considerations. In this paper, the impact of personal income taxes and transfer payments on residence decisions of taxpayers is analyzed using cross sectional data on the distribution of different groups of taxpayers in different income groups among the 26 Swiss cantons and the 137 largest Swiss cities. We find that tax competition with respect to personal income taxes is relatively strong in Switzerland.
Language
English
Keywords
Tax competition
Fiscal federalism
Personal income taxes
Transfer payments
HSG Classification
contribution to scientific community
Refereed
No
Publisher
Elsevier
Publisher place
Amsterdam
Volume
31
Number
2-3
Start page
181
End page
213
Pages
33
Subject(s)
Eprints ID
15427
File(s)![Thumbnail Image]()
Name
CESifoWP238.pdf
Size
286.22 KB
Format
Adobe PDF
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