Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/22460
Year of Publication: 
2006
Series/Report no.: 
Diskussionsbeitrag No. 348
Publisher: 
Universität Hannover, Wirtschaftswissenschaftliche Fakultät, Hannover
Abstract: 
We investigate the relationship between income tax rate variation and internal migration for the unique case of Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis of their influence on migration. Specifically, using Swiss census data, we analyze migratory responses to tax rate variations for various groups defined by age, education, and nationality/residence permit. The results suggest that young Swiss college graduates are most sensitive to tax rate differences, but the estimated effects are not large enough to offset the revenueincreasing effect of a rise in tax rate. The migratory responses of foreigners and other age-education groups are even smaller, and reverse causation seems negligible.
Subjects: 
Mobility
Immigration
Foreigners
Visa Status
Residence Permit
Taxation
Switzerland
JEL: 
J61
H73
Document Type: 
Working Paper

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