Tax competition and income sorting: Evidence from the Zurich metropolitan area
Christoph Schaltegger,
Frank Somogyi () and
Jan-Egbert Sturm
European Journal of Political Economy, 2011, vol. 27, issue 3, 455-470
Abstract:
We provide empirical evidence on the influence of income taxes on the choice of residence of taxpayers at the local government level. The fact that Swiss communities can independently set tax multipliers, thereby shifting the progressive tax scheme that is fixed at the cantonal (state) level, enables us to study the effect of differences in income taxation on individuals' choice of location within an economically and culturally homogeneous region. Using panel IV regressions covering the years 1991-2003 and 171 communities in the Swiss canton of Zurich and spatial error regressions for the 171 communities in 2003, we find substantial evidence of sorting according to income.
Keywords: Tax; competition; Fiscal; federalism; Income; segregation; Income; tax (search for similar items in EconPapers)
Date: 2011
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (28)
Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S017626801100005X
Full text for ScienceDirect subscribers only
Related works:
Working Paper: Tax Competition and Income Sorting: Evidence from the Zurich Metropolitan Area (2009) 
Working Paper: Tax Competition and Income Sorting: Evidence from the Zurich Metropolitan Area (2009) 
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:eee:poleco:v:27:y:2011:i:3:p:455-470
Access Statistics for this article
European Journal of Political Economy is currently edited by J. De Haan, A. L. Hillman and H. W. Ursprung
More articles in European Journal of Political Economy from Elsevier
Bibliographic data for series maintained by Catherine Liu ().