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dc.contributor.authorSchaltegger, Christoph A.en_US
dc.contributor.authorSomogyi, Franken_US
dc.contributor.authorSturm, Jan-Egberten_US
dc.date.accessioned2009-11-16en_US
dc.date.accessioned2010-05-14T08:22:52Z-
dc.date.available2010-05-14T08:22:52Z-
dc.date.issued2009en_US
dc.identifier.urihttp://hdl.handle.net/10419/30583-
dc.description.abstractIn 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.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper 2824en_US
dc.subject.jelH71en_US
dc.subject.jelH73en_US
dc.subject.jelR50en_US
dc.subject.ddc330en_US
dc.subject.keywordtax competitionen_US
dc.subject.keywordfiscal federalismen_US
dc.subject.keywordincome segregationen_US
dc.subject.keywordincome taxen_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwSteuerwettbewerben_US
dc.subject.stwWohnstandorten_US
dc.subject.stwSegregationen_US
dc.subject.stwRegionale Einkommensverteilungen_US
dc.subject.stwSchweizen_US
dc.titleTax competition and income sorting : evidence from the Zurich metropolitan areaen_US
dc.typeWorking Paperen_US
dc.identifier.ppn612877353en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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