This paper analyzes the impact of fiscal federalism on income inequality and redistribution. Theoretically … setting in Switzerland to study the issue empirically. According to our findings tax decentralization tends to reduce … concentration in pre- and after-tax income without additional redistribution via progressive taxes. It is, however, crucial to …

This paper analyzes the impact of fiscal federalism on income inequality and redistribution. Economic theory delivers … on the ideal institutional setting of federalism in Switzerland. According to our findings, decentralization actually … decentralization is counteracted by the interaction with jurisdictional fragmentation. Interestingly, it is not redistribution via …