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The impact of corporate and personal income taxes on the location of firms and on employment : some panel evidence for the Swiss cantons

Feld, Lars P.; Kirchgässner, Gebhard - 2001

Switzerland. While there is some evidence on personal income tax competition between Swiss cantons, evidence on the impact of … intercantonal corporate income tax differences on the location of business within Switzerland is missing. In this paper, we present …

Persistent link: https://www.econbiz.de/10011398133

Income tax competition at the state and local level in Switzerland

Feld, Lars P.; Kirchgässner, Gebhard - 2000

personal income taxes is relatively strong in Switzerland. …

Persistent link: https://www.econbiz.de/10009781508

Decentralized taxation and the size of government : evidence from Swiss state and local governments

Feld, Lars P.; Kirchgässner, Gebhard; Schaltegger, … - 2003

According to the Leviathan-Model, fiscal federalism is seen as a binding constraint on a revenue-maximizing government. The competitive pressure of fiscal federalism is supposed to reduce public sector size as compared to unitary states. However, empirical results concerning the Leviathan...

Persistent link: https://www.econbiz.de/10011404625