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Title:Taxation And Internal Migration - Evidence From The Swiss Census Using Community-Level Variation In Income Tax Rates PDF Logo
Authors:Sousa-Poza, Alfonso
Puhani, Patrick A.
Liebig, Thomas
Issue Date:2006
Series/Report no.:Diskussionspapiere des Fachbereichs Wirtschaftswissenschaften, Universität Hannover 348
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
Appears in Collections:Diskussionspapiere, Wirtschaftswissenschaftliche Fakultät, Universität Hannover

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