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Taxation And Internal Migration-Evidence From The Swiss Census Using Community-Level Variation In Income Tax Rates

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Author Info
Thomas Liebig
Patrick A. Puhani
Alfonso Sousa-Poza

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Abstract

We investigate the relationship between income tax rate variation and internal migration for the unique case of Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis of their influence on migration. Specifically, using Swiss census data, we analyze migratory responses to tax rate variations for various groups defined by age, education, and nationality/residence permit. The results suggest that young Swiss college graduates are most sensitive to tax rate differences, but the estimated effects are not large enough to offset the revenue-increasing effect of a rise in tax rate. The migratory responses of foreigners and other age-education groups are even smaller, and reverse causation seems negligible. Copyright Blackwell Publishing, Inc. 2007

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File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/j.1467-9787.2007.00529.x
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Publisher Info
Article provided by Blackwell Publishing in its journal Journal of Regional Science.

Volume (Year): 47 (2007)
Issue (Month): 4 ()
Pages: 807-836
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Handle: RePEc:bla:jregsc:v:47:y:2007:i:4:p:807-836

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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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  5. Hansen, Nico A. & Kessler, Anke S., 2001. "(Non-)Existence of Equilibria in Multicommunity Models," Journal of Urban Economics, Elsevier, vol. 50(3), pages 418-435, November. [Downloadable!] (restricted)
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  10. Craig Brett & Joris Pinkse, 2000. "The determinants of municipal tax rates in British Columbia," Canadian Journal of Economics, Canadian Economics Association, vol. 33(3), pages 695-714, August. [Downloadable!] (restricted)
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  11. Thomas Liebig & Alfonso Sousa-Poza, 2004. "Migration, Self-Selection and Income Inequality: An International Analysis," Kyklos, Blackwell Publishing, vol. 57(1), pages 125-146, 02. [Downloadable!] (restricted)
  12. Feld, Lars P. & Kirchgassner, Gebhard, 2001. "Income tax competition at the State and Local Level in Switzerland," Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 181-213, April. [Downloadable!] (restricted)
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  13. Razin, Assaf & Sadka, Efraim & Swagel, Phillip, 2002. "Tax burden and migration: a political economy theory and evidence," Journal of Public Economics, Elsevier, vol. 85(2), pages 167-190, August. [Downloadable!] (restricted)
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  14. Feld, Lars P., 2000. "Steuerwettbewerb und seine Auswirkungen auf Allokation und Distribution. Ein Überblick und eine empirische Analyse für die Schweiz," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 10, number urn:isbn:9783161473852, September.
  15. Mieszkowski, Peter & Zodrow, George R, 1989. "Taxation and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land Rents, and Property Taxes," Journal of Economic Literature, American Economic Association, vol. 27(3), pages 1098-1146, September. [Downloadable!] (restricted)
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  1. Helmut Seitz, 2008. "Minimum Standards, Fixed Costs and Taxing Autonomy of Subnational Governments," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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