comprehensive apartment-level data, we identify the effects of tax differentials across municipal boundaries in Switzerland. The … estimates: we identify an income tax elasticity of rents of about 0.26. We complement this approach with census data on local … into low-tax municipalities. These findings are robust to a matching approach (MBDD) which compares identical residences on …

This paper deals with optimal income taxation under labor outsourcing and FDI. We show how the optimal income tax …