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The evolution of top incomes in Switzerland over the 20th century
Schaltegger, Christoph A.; Gorgas, Christoph - In: Swiss journal of economics and statistics 147 (2011) 4, pp. 479-519
Persistent link: https://www.econbiz.de/10009428264
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Kantonale Einkommenswirkungen der Bautaetigkeit des Bundes : eine empirische Analyse
Dürsteler, Urs - 1984
Persistent link: https://www.econbiz.de/10013418670
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Income and wealth concentration in Switzerland over the twentieth century
Dell, Fabian; Piketty, Thomas; Saez, Emmanuel - In: Top incomes over the twentieth century : a contrast …, (pp. 472-500). 2007
Persistent link: https://www.econbiz.de/10003512233
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Beggar-thy-neighbour tax cuts : mobility after a local income and wealth tax reform in Switzerland
Martínez, Isabel - In: Income inequality, taxation, and social spending in …, (pp. 68-153). 2016
Fiskalföderalismus in der Schweiz. Zusammengenommen liefern sie ein akzentuiertes Bild des Schweizer Wohlfahrtsstaats, insbesondere auf … Einkommenssteuer im Kanton Obwalden. Explizites Ziel der Kantonsregierung war es, reiche Steuerzahler anzuziehen - in der Hoffnung … im Kanton in Bezug auf deren durchschnittlichen Steuersatz aus. Auf der Einnahmenseite dagegen ist unklar, ob sich der …
Persistent link: https://www.econbiz.de/10011548026
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Die Primärinzidenz von Bankgeheimnis und Verrechnungssteuer in den Kantonen der Schweiz
Gärtner, Manfred - 2006
Persistent link: https://www.econbiz.de/10003389608
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Beggar-Thy-Neighbour Tax Cuts : Mobility after a Local Income and Wealth Tax Reform in Switzerland
Martinez, Isabel - 2017
This paper analyzes mobility responses to a large, regressive local income tax cut benefiting the top 1% in the Swiss Canton of Obwalden in 2006. DiD estimations comparing Obwalden with neighboring cantons confirm that the reform was successful in increasing the share of rich taxpayers in the...
Persistent link: https://www.econbiz.de/10012955107
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Beggar-thy-neighbour tax cuts : mobility after a local income and wealth tax reform in Switzerland
Martínez, Isabel - 2016
Persistent link: https://www.econbiz.de/10011717696
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Income tax schedule and redistribution in direct democracies : the Swiss case
Morger, Mario; Schaltegger, Christoph A. - In: Journal of economic inequality 16 (2018) 3, pp. 413-438
Persistent link: https://www.econbiz.de/10012055107
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Progressive taxes and top income shares : a historical perspective on pre- and post-tax income concentration in Switzerland
Frey, Christian; Schaltegger, Christoph A. - In: Economics letters 148 (2016), pp. 5-9
Persistent link: https://www.econbiz.de/10011619745
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Income taxes and the mobility of the rich : evidence from US and UK households in Switzerland
Köthenbürger, Marko; Naguib, Costanza; Stettler, Christian - 2023
We provide quasi-experimental evidence on the income tax-induced migration of foreign high-income households living in Switzerland by exploiting the differential tax treatment of UK and US households. While the two groups are similar in terms of non-tax sorting preferences, US households are...
Persistent link: https://www.econbiz.de/10014251885