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ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
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http://hdl.handle.net/10419/30583
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| Title: | | Tax competition and income sorting : evidence from the Zurich metropolitan area  |
| Authors: | | Schaltegger, Christoph A. Somogyi, Frank Sturm, Jan-Egbert |
| Issue Date: | | 2009 |
| Series/Report no.: | | CESifo working paper 2824 |
| Abstract: | | In this paper, we provide empirical evidence for the influence of income taxes on the choice of residence of taxpayers at the local level. The fact that Swiss communities can individually set tax multipliers thereby shifting the progressive tax scheme which is fixed at the cantonal (state) level enables us to study the effect of differences in income taxation on individuals' choice of location within an economically and culturally homogeneous region. Using panel IV regressions covering the years 1991-2003 and 171 communities in the Swiss canton of Zurich and spatial error regressions for the 171 communities in 2003, we find substantial evidence for income sorting. |
| Subjects: | | tax competition fiscal federalism income segregation income tax |
| JEL: | | H71 H73 R50 |
| Document Type: | | Working Paper |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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