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Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Hodler, Roland | en |
dc.contributor.author | Schmidheiny, Kurt | en |
dc.date.accessioned | 2009-01-28T15:54:38Z | - |
dc.date.available | 2009-01-28T15:54:38Z | - |
dc.date.issued | 2005 | - |
dc.identifier.uri | http://hdl.handle.net/10419/19039 | - |
dc.description.abstract | We 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.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x1575 | en |
dc.subject.jel | R23 | en |
dc.subject.jel | H73 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | progressive taxation | en |
dc.subject.keyword | fiscal decentralization | en |
dc.subject.keyword | income segregation | en |
dc.subject.stw | Steuerprogression | en |
dc.subject.stw | Finanzföderalismus | en |
dc.subject.stw | Gemeindesteuer | en |
dc.subject.stw | Regionale Einkommensverteilung | en |
dc.subject.stw | Schätzung | en |
dc.subject.stw | Theorie | en |
dc.subject.stw | Schweiz | en |
dc.title | How fiscal decentralization flattens progressive taxes | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 503711705 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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