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EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/30583
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Schaltegger, Christoph A. | | en_US |
| dc.contributor.author | | Somogyi, Frank | | en_US |
| dc.contributor.author | | Sturm, Jan-Egbert | | en_US |
| dc.date.accessioned | | 2009-11-16 | | en_US |
| dc.date.accessioned | | 2010-05-14T08:22:52Z | | - |
| dc.date.available | | 2010-05-14T08:22:52Z | | - |
| dc.date.issued | | 2009 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/30583 | | - |
| dc.description.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. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | CESifo München | | en_US |
| dc.relation.ispartofseries | | CESifo working paper 2824 | | en_US |
| dc.subject.jel | | H71 | | en_US |
| dc.subject.jel | | H73 | | en_US |
| dc.subject.jel | | R50 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | tax competition | | en_US |
| dc.subject.keyword | | fiscal federalism | | en_US |
| dc.subject.keyword | | income segregation | | en_US |
| dc.subject.keyword | | income tax | | en_US |
| dc.subject.stw | | Einkommensteuer | | en_US |
| dc.subject.stw | | Steuerwettbewerb | | en_US |
| dc.subject.stw | | Wohnstandort | | en_US |
| dc.subject.stw | | Segregation | | en_US |
| dc.subject.stw | | Regionale Einkommensverteilung | | en_US |
| dc.subject.stw | | Schweiz | | en_US |
| dc.title | | Tax competition and income sorting : evidence from the Zurich metropolitan area | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 612877353 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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