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dc.contributor.authorSousa-Poza, Alfonsoen_US
dc.contributor.authorPuhani, Patrick A.en_US
dc.contributor.authorLiebig, Thomasen_US
dc.date.accessioned2009-01-29T14:59:50Z-
dc.date.available2009-01-29T14:59:50Z-
dc.date.issued2006en_US
dc.identifier.urihttp://hdl.handle.net/10419/22460-
dc.description.abstractWe 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.en_US
dc.language.isoengen_US
dc.publisheren_US
dc.relation.ispartofseriesDiskussionspapiere des Fachbereichs Wirtschaftswissenschaften, Universität Hannover 348en_US
dc.subject.jelJ61en_US
dc.subject.jelH73en_US
dc.subject.ddc330en_US
dc.subject.keywordMobilityen_US
dc.subject.keywordImmigrationen_US
dc.subject.keywordForeignersen_US
dc.subject.keywordVisa Statusen_US
dc.subject.keywordResidence Permiten_US
dc.subject.keywordTaxationen_US
dc.subject.keywordSwitzerlanden_US
dc.titleTaxation And Internal Migration - Evidence From The Swiss Census Using Community-Level Variation In Income Tax Ratesen_US
dc.typeWorking Paperen_US
dc.identifier.ppn519877489en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
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