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Switzerland. The fiscal mechanisms included are fiscal equalization transfers, federal government transfers in general, direct … und die Umverteilung von regionalen Einkommensunterschieden in der Schweiz. Untersucht werden das nationale …
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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...
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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...
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