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Steuerwettbewerb und sozialräumliche Segregation

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Abstract

This article discusses the theoretical justifications of Swiss internal tax competition, dis-cusses its normative justifications and questions some of the assumptions that are widely accepted as certainties and the validity of some of its premises. An analysis of a data set on tax rates, house prices and poverty indicators for the 26 Swiss cantons since the mid-1980s shows that inter-cantonal tax competition (notwithstanding the intended impact on prudent management of public expendi-ture, taking into account the preferences of taxpayers) has reinforced the socio-spatial segregation between the cantons. Since Swiss tax competition takes place not only at the cantonal but also at the intra-cantonal community levels, the findings reported here are likely to underestimate the relationships rather than overestimate them.

Suggested Citation

  • Michael Graff, 2019. "Steuerwettbewerb und sozialräumliche Segregation," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, vol. 13(4), pages 37-49, December.
    • Handle: RePEc:kof:anskof:v:13:y:2019:i:4:p:37-49
    DOI: 10.3929/ethz-b-000385537
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    References listed on IDEAS

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    1. Marcus Roller & Kurt Schmidheiny, 2016. "Effective Tax Rates and Effective Progressivity in a Fiscally Decentralized Country," CESifo Working Paper Series 5834, CESifo.
    2. Schaltegger, Christoph A. & Somogyi, Frank & Sturm, Jan-Egbert, 2011. "Tax competition and income sorting: Evidence from the Zurich metropolitan area," European Journal of Political Economy, Elsevier, vol. 27(3), pages 455-470, September.
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    More about this item

    Keywords

    Tax competition; anti-statist paradigm; socio-spatial segregation;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • P16 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Capitalist Institutions; Welfare State

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