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Tax competition and income sorting : evidence from the Zurich metropolitan area
Schaltegger, Christoph A.; Somogyi, Frank; Sturm, Jan-Egbert - 2009
communities in 2003, we find substantial evidence for income sorting. -- tax competition ; fiscal federalism ; income segregation …
Persistent link: https://www.econbiz.de/10003897265
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Tax competition and income sorting : evidence from the Zurich metropolitan area
Schaltegger, Christoph A.; Somogyi, Frank; Sturm, Jan-Egbert - 2009
communities in 2003, we find substantial evidence for income sorting. -- tax competition ; fiscal federalism ; income segregation …
Persistent link: https://www.econbiz.de/10003919423
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Tax Competition and Income Sorting : Evidence from the Zurich Metropolitan Area
Schaltegger, Christoph A.; Somogyi, Frank; Sturm, Jan-Egbert - 2009
In this paper, we provide empirical evidence for the influence of income taxes on the choice of residence of taxpayers at the local level. The fact that Swiss communities can individually set tax multipliers thereby shifting the progressive tax scheme which is fixed at the cantonal (state) level...
Persistent link: https://www.econbiz.de/10014202804
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Tax competition and income sorting : evidence from the Zurich metropolitan area
Schaltegger, Christoph A.; Somogyi, Frank; Sturm, Jan-Egbert - 2009
In this paper, we provide empirical evidence for the influence of income taxes on the choice of residence of taxpayers at the local level. The fact that Swiss communities can individually set tax multipliers thereby shifting the progressive tax scheme which is fixed at the cantonal (state) level...
Persistent link: https://www.econbiz.de/10010276443
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Tax competition and income sorting: Evidence from the Zurich metropolitan area
Schaltegger, Christoph A.; Somogyi, Frank; Sturm, Jan-Egbert - 2009
In this paper, we provide empirical evidence for the influence of income taxes on the choice of residence of taxpayers at the local level. The fact that Swiss communities can individually set tax multipliers thereby shifting the progressive tax scheme which is fixed at the cantonal (state) level...
Persistent link: https://www.econbiz.de/10010285851
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Was den Haushalten unter dem Strich bleibt: das verfügbare Einkommen in der Schweiz ; Swiss Issues Regionen
Rühl, Thomas - 2006
Persistent link: https://www.econbiz.de/10003643252
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Natural amenities and the spatial distribution of Swiss income
Leuba, Joséphine - 2019 - Preliminary version: August 29, 2019
The present article describes how the spatial distribution of income in Switzerland is related to natural amenities. We …
Persistent link: https://www.econbiz.de/10012062172
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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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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/10009781508