Income tax schedule and redistribution in direct democracies – the Swiss case
Mario Morger () and
Christoph Schaltegger ()
Additional contact information
Mario Morger: Center for Labor and Social Policy Studies BASS
The Journal of Economic Inequality, 2018, vol. 16, issue 3, No 5, 413-438
Abstract This study examines redistribution policy through personal income taxes in Swiss cantons over the period 1995–2011. In a first step, redistribution measures are estimated with the help of exhaustive administrative data. Redistribution is decomposed into average tax rate and tax progression. In a second step, we investigate the impact of direct democratic institutions and their usage on tax policy and redistribution. The results suggest that the effect of direct democracy on income tax redistribution is a multilayered process. First, the theoretical availability of direct democracy tools does not seem to have the same impact as the effective use of them. Second, fiscal referendums may – in the short term –reduce redistribution through lower tax rates and lead to less tax progression. Third, an increasing number of ballots on initiatives leads to more tax progression and more redistribution in the long run. It seems that the short-term dampening effects of fiscal referendums on redistribution may be overridden in the long run by the expansive effect of popular initiatives.
Keywords: Direct democracy; Income redistribution; Spatial econometrics; Tax competition (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2) Track citations by RSS feed
Downloads: (external link)
http://link.springer.com/10.1007/s10888-018-9376-z Abstract (text/html)
Access to full text is restricted to subscribers.
Journal Article: Income tax schedule and redistribution in direct democracies – the Swiss case (2018)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:kap:jecinq:v:16:y:2018:i:3:d:10.1007_s10888-018-9376-z
Ordering information: This journal article can be ordered from
http://www.springer. ... th/journal/10888/PS2
Access Statistics for this article
The Journal of Economic Inequality is currently edited by Stephen Jenkins
More articles in The Journal of Economic Inequality from Springer, Society for the Study of Economic Inequality Contact information at EDIRC.
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().