The increasing importance of highly-skilled migration in times of so-called 'skills shortages' is leading to a growing interest in the determinants and characteristics of highly-skilled migration. However, migration theory with regard to the highly-skilled is not well developed. An important...

We investigate the relationship between income tax rate variation and internal migration for the unique case of Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis of their influence on migration. Specifically, using...

We investigate the relationship between income tax rate variation and internal migration for the unique case of Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis of their influence on migration. Specifically, using...

With decreasing migration costs and fiscal decentralisation on the policy agenda in variousOECD countries, the impact of taxation on migration is of growing interest. Empirical studieson this topic have been limited due to a lack of comparable data in an international contextand a lack of...

In the context of an emerging focus on highly skilled migration throughout the OECD area,the question under which circumstances migrants can be expected to be relatively skilled is ofparticular importance. Borjas (1987, 1994) has analysed the relation between the incomedistribution and the...

With the emerging international competition to attract highly skilled migrants, the determinants of their choice of residential location are increasing in importance. Besides expected wages and job opportunities, the costs of migration and the subjective evaluation of a location, two other...

We investigate the relationship between income tax rate variation and internal migration for the unique case of Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis of their influence on migration. Specifically, using...