Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/30583 
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dc.contributor.authorSchaltegger, Christoph A.en
dc.contributor.authorSomogyi, Franken
dc.contributor.authorSturm, Jan-Egberten
dc.date.accessioned2009-11-16-
dc.date.accessioned2010-05-14T08:22:52Z-
dc.date.available2010-05-14T08:22:52Z-
dc.date.issued2009-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x2824en
dc.subject.jelH71en
dc.subject.jelH73en
dc.subject.jelR50en
dc.subject.ddc330en
dc.subject.keywordtax competitionen
dc.subject.keywordfiscal federalismen
dc.subject.keywordincome segregationen
dc.subject.keywordincome taxen
dc.subject.stwEinkommensteueren
dc.subject.stwSteuerwettbewerben
dc.subject.stwWohnstandorten
dc.subject.stwSegregationen
dc.subject.stwRegionale Einkommensverteilungen
dc.subject.stwSchweizen
dc.titleTax competition and income sorting : evidence from the Zurich metropolitan area-
dc.typeWorking Paperen
dc.identifier.ppn612877353en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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