Fiscal Decentralisation: The Swiss Case
Author
Abstract
Suggested Citation
DOI: 10.2202/1145-6396.1108
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Kirchgassner, Gebhard & Pommerehne, Werner W., 1996. "Tax harmonization and tax competition in the European Union: Lessons from Switzerland," Journal of Public Economics, Elsevier, vol. 60(3), pages 351-371, June.
- Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416-416.
- 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.
- Lars P. Feld & Gebhard Kirchgässner, 2000. "Income Tax Competition at the State and Local Level in Switzerland," CESifo Working Paper Series 238, CESifo.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Martinez, Isabel Z., 2016.
"Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland,"
VfS Annual Conference 2016 (Augsburg): Demographic Change
145643, Verein für Socialpolitik / German Economic Association.
- MARTINEZ Isabel, 2017. "Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland," LISER Working Paper Series 2017-08, Luxembourg Institute of Socio-Economic Research (LISER).
- Isabel Martinez, 2021. "Beggar-Thy-Neighbour Tax Cuts: Mobility After a Local Income and Wealth Tax Reform in Switzerland," KOF Working papers 21-490, KOF Swiss Economic Institute, ETH Zurich.
- Martinez, Isabel Z., 2016. "Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland," Economics Working Paper Series 1608, University of St. Gallen, School of Economics and Political Science.
- Burret, Heiko T. & Feld, Lars P. & Schaltegger, Christoph A., 2022.
"Fiscal federalism and economic performance new evidence from Switzerland,"
European Journal of Political Economy, Elsevier, vol. 74(C).
- Heiko T. Burret & Lars P. Feld & Christoph A. Schaltegger, 2018. "Fiscal Federalism and Economic Performance - New Evidence from Switzerland," CESifo Working Paper Series 7250, CESifo.
- Burret, Heiko Tobias & Feld, Lars P. & Schaltegger, Christoph A., 2021. "Fiscal federalism and economic performance: New evidence from Switzerland," Freiburg Discussion Papers on Constitutional Economics 21/1, Walter Eucken Institut e.V..
- Lars P Feld, 2004. "On Tax Competition: The (Un-)Expected Advantages of Decentralized Fiscal Autonomy," Marburg Working Papers on Economics 200425, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
- Martínez, Isabel Z., 2022.
"Mobility responses to the establishment of a residential tax haven: Evidence from Switzerland,"
Journal of Urban Economics, Elsevier, vol. 129(C).
- MartÃnez, Isabel Z., 2022. "Mobility Responses to the Establishment of a Residential Tax Haven: Evidence From Switzerland," CEPR Discussion Papers 16627, C.E.P.R. Discussion Papers.
- Thomas Liebig & Patrick A. Puhani & Alfonso Sousa‐Poza, 2007.
"Taxation And Internal Migration—Evidence From The Swiss Census Using Community‐Level Variation In Income Tax Rates,"
Journal of Regional Science, Wiley Blackwell, vol. 47(4), pages 807-836, October.
- Liebig, Thomas & Puhani, Patrick A. & Sousa-Poza, Alfonso, 2006. "Taxation And Internal Migration - Evidence From The Swiss Census Using Community-Level Variation In Income Tax Rates," Hannover Economic Papers (HEP) dp-348, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
- Liebig, Thomas & Puhani, Patrick A. & Sousa-Poza, Alfonso, 2006. "Taxation and Internal Migration: Evidence from the Swiss Census Using Community-Level Variation in Income Tax Rates," IZA Discussion Papers 2374, Institute of Labor Economics (IZA).
- Brülhart, Marius & Bucovetsky, Sam & Schmidheiny, Kurt, 2015.
"Taxes in Cities,"
Handbook of Regional and Urban Economics, in: Gilles Duranton & J. V. Henderson & William C. Strange (ed.), Handbook of Regional and Urban Economics, edition 1, volume 5, chapter 0, pages 1123-1196,
Elsevier.
- Brülhart, Marius & Schmidheiny, Kurt & Bucovetsky, Sam, 2014. "Taxes in Cities," CEPR Discussion Papers 10114, C.E.P.R. Discussion Papers.
- Marius Brülhart & Sam Bucovetsky & Kurt Schmidheiny, 2014. "Taxes in Cities," CESifo Working Paper Series 4951, CESifo.
- Marius Brülhart & Sam Bucovetsky & Kurt Schmidheiny, 2014. "Taxes in Cities," Cahiers de Recherches Economiques du Département d'économie 14.04, Université de Lausanne, Faculté des HEC, Département d’économie.
- Feld, Lars P. & Frey, Christian & Schaltegger, Christoph A. & Schmid, Lukas A., 2021.
"Fiscal federalism and income inequality: An empirical analysis for Switzerland,"
Journal of Economic Behavior & Organization, Elsevier, vol. 185(C), pages 463-494.
- Lars P. Feld & Christian Frey & Christoph A. Schaltegger & Lukas A. Schmid, 2018. "Fiscal Federalism and Income Inequality: An Empirical Analysis for Switzerland," CESifo Working Paper Series 7407, CESifo.
- Feld, Lars P. & Frey, Christian & Schaltegger, Christoph A. & Schmid, Lukas A., 2019. "Fiscal federalism and income inequality: An empirical analysis for Switzerland," Freiburg Discussion Papers on Constitutional Economics 19/5, Walter Eucken Institut e.V..
- Mario Morger, 2017. "Heterogeneity in Income Tax Capitalization: Evidence from the Swiss Housing Market," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 153(3), pages 227-259, July.
- Mario Morger, 2013. "What Do Immigrants Value Most About Switzerland? Evidence of the Relative Importance of Income Taxes," CESifo Working Paper Series 4134, CESifo.
- Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 651-671, November.
- Matthieu Leprince & Sonia Paty & Emmanuelle Reulier, 2005.
"Choix d'imposition et interactions spatiales entre collectivités locales. Un test sur les départements français,"
Recherches économiques de Louvain, De Boeck Université, vol. 71(1), pages 67-93.
- Matthieu LEPRINCE & Sonia PATY & Emmanuelle REULIER, 2005. "Choix d’imposition et interactions spatiales entre collectivités locales : un test sur les départements français," Discussion Papers (REL - Recherches Economiques de Louvain) 2005013, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
- Matthieu Leprince & Sonia Paty & Emmanuelle Reulier, 2005. "Choix d'imposition et interactions spatiales entre collectivités locales : un test sur les départements français," Post-Print halshs-00068369, HAL.
- Sergii Slukhai, 2009. "Inter-Location Small Business Tax Rate Variation in Ukraine: What Is Behind It?," Financial Theory and Practice, Institute of Public Finance, vol. 33(1), pages 49-71.
- Brulhart, Marius & Jametti, Mario, 2006.
"Vertical versus horizontal tax externalities: An empirical test,"
Journal of Public Economics, Elsevier, vol. 90(10-11), pages 2027-2062, November.
- Marius Brülhart & Mario Jametti, 2004. "Vertical Versus Horizontal Tax Externalities: An Empirical Test," Department of Economics Working Papers 2004-14, McMaster University.
- Marius BRÜLHART & Mario JAMETTI, 2004. "Vertical Versus Horizontal Tax Externalities: An Empirical Test," Cahiers de Recherches Economiques du Département d'économie 04.11, Université de Lausanne, Faculté des HEC, Département d’économie.
- Brülhart, Marius & Jametti, Mario, 2004. "Vertical versus Horizontal Tax Externalities: An Empirical Test," CEPR Discussion Papers 4593, C.E.P.R. Discussion Papers.
- Sigrid Roehrs & David Stadelmann, 2010. "Mobility and local income redistribution," Working Papers 2010/4, Institut d'Economia de Barcelona (IEB).
- Pierre Salmon, 2006.
"Horizontal Competition Among Governments,"
Chapters, in: Ehtisham Ahmad & Giorgio Brosio (ed.), Handbook of Fiscal Federalism, chapter 2,
Edward Elgar Publishing.
- SALMON, Pierre, 2005. "Horizontal competition among governments," LEG - Document de travail - Economie 2005-02, LEG, Laboratoire d'Economie et de Gestion, CNRS, Université de Bourgogne.
- Pierre Salmon, 2006. "Horizontal competition among governments," Post-Print hal-00445600, HAL.
- Frey, Bruno S. & Eichenberger, Reiner, 1996. "FOCJ: Competitive governments for Europe," International Review of Law and Economics, Elsevier, vol. 16(3), pages 315-327, September.
- Lars P. Feld, 2006. "Regulatory Competition and Federalism in Switzerland: Diffusion by Horizontal and Vertical Interaction," CREMA Working Paper Series 2006-22, Center for Research in Economics, Management and the Arts (CREMA).
- Souleymane COULIBALY, 2008. "Empirical Assessment of the Existence of Taxable Agglomeration Rents," Cahiers de Recherches Economiques du Département d'économie 08.01, Université de Lausanne, Faculté des HEC, Département d’économie.
- Florian Kuhlmey & Beat Hintermann, 2019.
"The welfare costs of Tiebout sorting with true public goods,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1166-1210, October.
- Kuhlmey, Florian & Hintermann, Beat, 2018. "The Welfare Costs of Tiebout Sorting with True Public Goods," Working papers 2019/01, Faculty of Business and Economics - University of Basel.
- Stefania Ottone & Ferruccio Ponzano & Giulia Andrighetto, 2018. "Tax compliance under different institutional settings in Italy and Sweden: an experimental analysis," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(2), pages 367-402, August.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bpj:jeehcn:v:13:y:2003:i:4:n:5. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.degruyter.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.