Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/70268 
Authors: 
Year of Publication: 
2013
Series/Report no.: 
CESifo Working Paper No. 4134
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Abstract: 
This study investigates whether migrants, once they have decided to move to Switzerland, prefer to settle in municipalities that feature low income taxes. In line with the existing literature, results from cluster-specific count data models indicate that income taxes are a significant pull factor for international migration decisions. The same is true with respect to intra-national migration. However, dominance analysis suggests that the relative impact of taxes compared to other locational factors is rather low. Urbanity characteristics, labor-market, and network effects are by far the most important factors to influence the choice of destination municipality.
Subjects: 
migration
tax competition
dominance analysis
relative importance
JEL: 
H24
H73
J61
R23
Document Type: 
Working Paper
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