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dc.contributor.authorHodler, Rolanden
dc.contributor.authorSchmidheiny, Kurten
dc.date.accessioned2009-01-28T15:54:38Z-
dc.date.available2009-01-28T15:54:38Z-
dc.date.issued2005-
dc.identifier.urihttp://hdl.handle.net/10419/19039-
dc.description.abstractWe study the tension between fiscal decentralization and progressive taxation. We present amulti-community model in which households differ in incomes and housing preferences andin which the local income tax rate is a function of an exogenous progressive tax schedule andan endogenous local tax shifter. The progressivity of the tax schedule induces a self-sortingprocess that results in substantial though imperfect income sorting. The actual tax structure isthus less progressive than the exogenous tax schedule. Empirical evidence from the largestSwiss metropolitan area supports the predictions of our model.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1575en
dc.subject.jelR23en
dc.subject.jelH73en
dc.subject.ddc330en
dc.subject.keywordprogressive taxationen
dc.subject.keywordfiscal decentralizationen
dc.subject.keywordincome segregationen
dc.subject.stwSteuerprogressionen
dc.subject.stwFinanzföderalismusen
dc.subject.stwGemeindesteueren
dc.subject.stwRegionale Einkommensverteilungen
dc.subject.stwSchätzungen
dc.subject.stwTheorieen
dc.subject.stwSchweizen
dc.titleHow fiscal decentralization flattens progressive taxes-
dc.typeWorking Paperen
dc.identifier.ppn503711705en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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