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communities in 2003, we find substantial evidence for income sorting. -- tax competition ; fiscal federalism ; income segregation …
Persistent link: https://www.econbiz.de/10003897265
communities in 2003, we find substantial evidence for income sorting. -- tax competition ; fiscal federalism ; income segregation …
Persistent link: https://www.econbiz.de/10003919423
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
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
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
Persistent link: https://www.econbiz.de/10003643252
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
Persistent link: https://www.econbiz.de/10001364026
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
personal income taxes is relatively strong in Switzerland. …
Persistent link: https://www.econbiz.de/10009781508