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Beggar-thy-neighbour tax cuts : mobility after a local income and wealth tax reform in Switzerland
Martínez, Isabel - 2021
I analyze mobility responses to the unique introduction of regressive local income schedule in the Swiss Canton of Obwalden in 2006, which was aimed at attracting the top 1%. Differencein-Differences estimations comparing Obwalden to all other cantons confirm that the reform successfully...
Persistent link: https://www.econbiz.de/10012419391
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Tax competition and income sorting : evidence from the Zurich metropolitan area
Schaltegger, Christoph A.; Somogyi, Frank; Sturm, Jan-Egbert - 2009
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...
Persistent link: https://www.econbiz.de/10003919423
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Income taxes, sorting, and the costs of housing : evidence from municipal boundaries in Switzerland
Basten, Christoph; Ehrlich, Maximilian von; Lassmann, Andrea - 2014
comprehensive apartment-level data, we identify the effects of tax differentials across municipal boundaries in Switzerland. The …
Persistent link: https://www.econbiz.de/10010380605
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Do COVID-19 containment measures work? : evidence from Switzerland
Pleninger, Regina; Streicher, Sina; Sturm, Jan-Egbert - 2021
Switzerland. First, we collect sub-national data and construct indices that capture the stringency of containment measures at the …-19 in Switzerland. Finally, our findings indicate a sizeable voluntary reduction in debit card transactions in response …
Persistent link: https://www.econbiz.de/10012589404
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Rationality of direct tax revenue forecasts under asymmetric losses : evidence from Swiss cantons
Chatagny, Florian; Siliverstovs, Boriss - 2013
The current debt crisis has shed light on the importance of accurate fiscal forecasts. In particular, the accuracy of revenue forecasts is central since they set the limit within which expenditure should remain in order to reach fiscal balance. Therefore, forecasting tax revenue accurately is a...
Persistent link: https://www.econbiz.de/10009687789
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Incentive effects of fiscal rules on the finance minister's behaviour : evidence from revenue projections in Swiss Cantons
Chatagny, Florian - 2013
Predicting available tax revenue accurately is a key step of fiscal policy. It has recently been shown that revenue prediction errors have a direct impact on fiscal deficits. In the current paper we explore the relationship between the ideology of the finance minister and tax revenue projection...
Persistent link: https://www.econbiz.de/10010213021
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Introducing an IP license box in Switzerland : quantifying the effects
Chatagny, Florian; Köthenbürger, Marko; Stimmelmayr, … - 2016 - This version: October 2016
In response to mounting international pressure to reform the ring-fenced elements of its tax system, the Swiss government has put forward a comprehensive tax reform package. The proposal comprises the introduction of a license box, a substantial reduction in cantonal pro t tax rates, and an...
Persistent link: https://www.econbiz.de/10011557630
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Introducing an IP licence box in Switzerland : quantifying the effects
Chatagny, Florian; Köthenbürger, Marko; Stimmelmayr, … - 2015 - This Version: July 2015
In response to the increasing international pressure on Switzerland to reform the ring-fenced elements in its tax …
Persistent link: https://www.econbiz.de/10011297342
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Why does the amount of income redistribution differ between the United States and Europe? : the Janus face of Switzerland
Akkoyunlu, Sule; Neustadt, Ilja; Zweifel, Peter - 2009
In this paper, the amount of income redistribution in the United States, the European Union, and Switzerland is … between the two poles, Switzerland provides unique evidence about the relative merits of competing hypotheses. It tips the … (which also characterize Switzerland) to redistribution; yet the Swiss share of transfers in the GDP is low. Behavioral …
Persistent link: https://www.econbiz.de/10003909517
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Diesel price convergence and mineral oil taxation in Europe
Dreher, Axel (contributor); Krieger, Tim (contributor) - 2007
We empirically analyze convergence of European producer and consumer prices for diesel fuel and investigate the role of excise taxation. By comparing the speed of convergence of prices and taxes we find a surprisingly fast speed of convergence for consumer prices. While this can in part be...
Persistent link: https://www.econbiz.de/10003764177