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Mobility responses to special tax regimes for the super-rich : evidence from Switzerland

Baselgia, Enea; Martínez, Isabel - 2024

We use a novel rich-list data set to estimate the sensitivity of the location choice of superrich foreigners to a special tax regime, under which wealthy foreigners are taxed on their living expenses, rather than their true income and wealth. We are the first to evaluate this controversial Swiss...

Persistent link: https://www.econbiz.de/10014528212

Tax harmonization and tax competition at state-local levels : lessons from Switzerland for the European Union

Pommerehne, Werner W.; Kirchgässner, Gebhard; Feld, Lars P. - 1994

Persistent link: https://www.econbiz.de/10000898562

Tax harmonization and tax competition in the European Union : lessons from Switzerland

Kirchgässner, Gebhard - In: Journal of public economics 60 (1996) 3, pp. 351-371

Persistent link: https://www.econbiz.de/10001334298

Urban inequality and segregation in Europe and China : towards a new dialogue

Pryce, Gwilym B. J. (ed.); Wang, Yaping (ed.); Chen, Yu (ed.) - 2021

This open access book explores new research directions in social inequality and urban segregation. With the goal of … researchers to shed light on the entwined processes of inequality and segregation, and the implications for urban development … migration on cities, the related problems of social and spatial segregation, and the ramifications for policy reform. While the …

Persistent link: https://www.econbiz.de/10013474435

Tax evasion and Swiss bank deposits

Johannesen, Niels - 2010

residents in Switzerland and several other jurisdictions with banking secrecy. In this paper, we estimate the impact of the …

Persistent link: https://www.econbiz.de/10003963213

Tax evasion and Swiss bank deposits

Johannesen, Niels - In: Journal of public economics 111 (2014), pp. 46-62

Persistent link: https://www.econbiz.de/10010389568

Trends in income taxation : are taxes converging in Central and Eastern European countries?

Bernardelli, Michał; Felis, Paweł; Jamrozy, Marcin; … - In: International journal of management and economics 59 (2023) 4, pp. 349-370

The paper examines the convergence of tax systems in Central and Eastern European countries (CEECs) over the period 1995-2018. Due to the increasing impact of tax competition, we have focused on income taxes, in particular, corporate ones. We have identified the factors that influence the...

Persistent link: https://www.econbiz.de/10014476879

Fiscal autonomy and EU structural funds : the case of the Italian regional income tax system

Del Bo, Chiara - In: Public finance review : PFR 46 (2018) 1, pp. 58-82

Persistent link: https://www.econbiz.de/10011900552

Deregulierte Steuerpolitik : Körperschaftsteuerwettbewerb und Einkommensbesteuerung in Europa

Ganghof, Steffen; Genschel, Philipp - In: Die politische Ökonomie der europäischen Integration, (pp. 311-333). 2008

Persistent link: https://www.econbiz.de/10003780830

Opportunità o costo? : la concorrenza fiscale nell'esperienza dell'UE, dei paesi OCSE e degli Stati Uniti

Marenco, Mafalda - In: Economia internazionale 61 (2008) 2/3, pp. 415-444

Persistent link: https://www.econbiz.de/10003775136

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