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Steuerwettbewerb in der Schweiz

Kirchgässner, Gebhard - In: Wirtschaftspolitische Blätter 51 (2004) 4, pp. 457-466

Persistent link: https://www.econbiz.de/10002498085

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

Kirchgässner, Gebhard; Pommerehne, Werner W. - 1994

Persistent link: https://www.econbiz.de/10000651525

Decentralized taxation and the size of government : evidence from Swiss state and local governments

Feld, Lars P.; Kirchgässner, Gebhard; Schaltegger, … - In: Southern economic journal 77 (2010) 1, pp. 27-48

Persistent link: https://www.econbiz.de/10008729306

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

The impact of corporate income taxes on location decisions of firms is widely debated in the tax competition literature. Tax rate differences across jurisdictions may lead to distortions of firms investment decisions. Empirical evidence on tax induced relocation and subsequent economic...

Persistent link: https://www.econbiz.de/10011398133