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dc.contributor.authorHodler, Rolanden_US
dc.contributor.authorSchmidheiny, Kurten_US
dc.date.accessioned2009-01-28T15:54:38Z-
dc.date.available2009-01-28T15:54:38Z-
dc.date.issued2005en_US
dc.identifier.urihttp://hdl.handle.net/10419/19039-
dc.description.abstractWe study the tension between fiscal decentralization and progressive taxation. We present a multi-community model in which households differ in incomes and housing preferences and in which the local income tax rate is a function of an exogenous progressive tax schedule and an endogenous local tax shifter. The progressivity of the tax schedule induces a self-sorting process that results in substantial though imperfect income sorting. The actual tax structure is thus less progressive than the exogenous tax schedule. Empirical evidence from the largest Swiss metropolitan area supports the predictions of our model.en_US
dc.language.isoengen_US
dc.publisheren_US
dc.relation.ispartofseriesCESifo working papers 1575en_US
dc.subject.jelR23en_US
dc.subject.jelH73en_US
dc.subject.ddc330en_US
dc.subject.keywordprogressive taxationen_US
dc.subject.keywordfiscal decentralizationen_US
dc.subject.keywordincome segregationen_US
dc.subject.stwSteuerprogressionen_US
dc.subject.stwFinanzföderalismusen_US
dc.subject.stwGemeindesteueren_US
dc.subject.stwRegionale Einkommensverteilungen_US
dc.subject.stwSchätzungen_US
dc.subject.stwTheorieen_US
dc.subject.stwSchweizen_US
dc.titleHow fiscal decentralization flattens progressive taxesen_US
dc.typeWorking Paperen_US
dc.identifier.ppn503711705en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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