Steuerwettbewerb und sozialräumliche Segregation

Michael Graff

KOF Analysen, 2019, vol. 13, issue 4, 37-49

Abstract: This article discusses the theoretical justifications of Swiss internal tax competition, dis-cusses its normative justifications and questions some of the assumptions that are widely accepted as certainties and the validity of some of its premises. An analysis of a data set on tax rates, house prices and poverty indicators for the 26 Swiss cantons since the mid-1980s shows that inter-cantonal tax competition (notwithstanding the intended impact on prudent management of public expendi-ture, taking into account the preferences of taxpayers) has reinforced the socio-spatial segregation between the cantons. Since Swiss tax competition takes place not only at the cantonal but also at the intra-cantonal community levels, the findings reported here are likely to underestimate the relationships rather than overestimate them.

Keywords: Tax competition; anti-statist paradigm; socio-spatial segregation (search for similar items in EconPapers)
JEL-codes: H21 H26 H31 H71 P16 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:kof:anskof:v:13:y:2019:i:4:p:37-49

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