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dc.contributor.authorSousa-Poza, Alfonsoen
dc.contributor.authorPuhani, Patrick A.en
dc.contributor.authorLiebig, Thomasen
dc.date.accessioned2009-01-29T14:59:50Z-
dc.date.available2009-01-29T14:59:50Z-
dc.date.issued2006-
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
dc.language.isoengen
dc.publisher|aUniversität Hannover, Wirtschaftswissenschaftliche Fakultät |cHannoveren
dc.relation.ispartofseries|aDiskussionsbeitrag |x348en
dc.subject.jelJ61en
dc.subject.jelH73en
dc.subject.ddc330en
dc.subject.keywordMobilityen
dc.subject.keywordImmigrationen
dc.subject.keywordForeignersen
dc.subject.keywordVisa Statusen
dc.subject.keywordResidence Permiten
dc.subject.keywordTaxationen
dc.subject.keywordSwitzerlanden
dc.titleTaxation And Internal Migration - Evidence From The Swiss Census Using Community-Level Variation In Income Tax Rates-
dc.typeWorking Paperen
dc.identifier.ppn519877489en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:han:dpaper:dp-348en

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