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Steuerwettbewerb und seine Auswirkungen auf Allokation und Distribution : eine empirische Analyse für die Schweiz
Feld, Lars P. - 1999
Persistent link: https://www.econbiz.de/10001364026
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The impact of corporate and personal income taxes on the location of firms and on employment : some panel evidence for the Swiss cantons
Feld, Lars P.; Kirchgässner, Gebhard - 2001
Switzerland. While there is some evidence on personal income tax competition between Swiss cantons, evidence on the impact of … intercantonal corporate income tax differences on the location of business within Switzerland is missing. In this paper, we present …
Persistent link: https://www.econbiz.de/10011398133
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Strategic tax competition in Switzerland : evidence from a panel of Swiss cantons
Feld, Lars P.; Reulier, Emmanuelle - In: German economic review 10 (2009) 1, pp. 91-114
Persistent link: https://www.econbiz.de/10003800584
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Strategic tax competition in Switzerland : evidence from a panel of the Swiss cantons
Feld, Lars P.; Reulier, Emmanuelle - 2005
Tax competition is discussed as a source of inefficiency in international taxation and in fiscal federalism. Two preconditions for the existence of such effects of tax competition are that mobile factors locate or reside in jurisdictions with ceteris paribus lower tax rates and that taxes are...
Persistent link: https://www.econbiz.de/10003084381
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Strategic tax competition in Switzerland : evidence from a panel of the Swiss cantons
Feld, Lars P. (contributor); Reulier, Emmanuelle (contributor) - 2005
Tax competition is discussed as a source of inefficiency in international taxation and in fiscal federalism. Two preconditions for the existence of such effects of tax competition are that mobile factors locate or reside in jurisdictions with ceteris paribus lower tax rates and that taxes are...
Persistent link: https://www.econbiz.de/10003113317
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The impact of corporate and personal income taxes on the location of firms and on employment : some panel evidence for the Swiss cantons
Feld, Lars P.; Kirchgässner, Gebhard - In: Journal of public economics 87 (2003) 1, pp. 129-155
Persistent link: https://www.econbiz.de/10001719637
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Income tax competition at the state and local level in Switzerland
Feld, Lars P.; Kirchgässner, Gebhard - 2000
personal income taxes is relatively strong in Switzerland. …
Persistent link: https://www.econbiz.de/10001452147
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Income tax competition at the state and local level in Switzerland
Feld, Lars P.; Kirchgässner, Gebhard - In: Regional science & urban economics 31 (2001) 2/3, pp. 181-213
Persistent link: https://www.econbiz.de/10001563173
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The impact of corporate and personal income taxes on the location of firms and on employment : some panel evidence for the Swiss cantons
Feld, Lars P.; Kirchgässner, Gebhard - 2001
applies to Switzerland. While there is some evidence on personal income tax competition between Swiss cantons, evidence on the … impact of intercantonal corporate income tax differences on the location of business within Switzerland is missing. in this …
Persistent link: https://www.econbiz.de/10001590539
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Strategic Tax Competition in Switzerland : Evidence from a Panel of the Swiss Cantons
Feld, Lars P.; Reulier, Emmanuelle - 2021
Tax competition is discussed as a source of inefficiency in international taxation and in fiscal federalism. Two preconditions for the existence of such effects of tax competition are that mobile factors locate or reside in jurisdictions with - ceteris paribus - lower tax rates and that taxes...
Persistent link: https://www.econbiz.de/10013318326