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The influence of taxes on migration: evidence from Switzerland

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  • Thomas Liebig
  • Alfonso Sousa-Poza

Abstract

Empirical studies on the impact of taxation on migration have been limited by a lack of comparable data in an international context and a lack of variation in tax burdens within countries. A notable exception to the latter is Switzerland. Prior empirical studies on tax competition in Switzerland have had to rely on aggregated data. In general, these studies have been supportive of the notion of tax competition, i.e., high earners tend to relocate to low-tax regions. The authors use an alternative panel approach based on micro-data from the first three waves of the newly established Swiss Household Panel. Despite active community tax policies aimed at attracting new residents and a significant increase in tax-burden dispersion among communities in the past decade, no tax-induced migration is observed. Migration decisions are found to be strongly influenced by accommodation-related factors that point to important housing-market effects. Copyright 2006, Oxford University Press.

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Bibliographic Info

Article provided by Oxford University Press in its journal Cambridge Journal of Economics.

Volume (Year): 30 (2006)
Issue (Month): 2 (March)
Pages: 235-252

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Handle: RePEc:oup:cambje:v:30:y:2006:i:2:p:235-252

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Cited by:
  1. Mario Morger, 2013. "What Do Immigrants Value Most About Switzerland? Evidence of the Relative Importance of Income Taxes," CESifo Working Paper Series 4134, CESifo Group Munich.
  2. Sigrid Roehrs & David Stadelmann, 2010. "Mobility and local income redistribution," Working Papers 2010/4, Institut d'Economia de Barcelona (IEB).
  3. Helmut Seitz, 2008. "Minimum Standards, Fixed Costs and Taxing Autonomy of SubnationalGovernments," CESifo Working Paper Series 2341, CESifo Group Munich.
  4. Jana Tepperová & Stanislav Klazar, 2012. "The Impact of Social Systems and their Coordination on Economic Migration," Politická ekonomie, University of Economics, Prague, vol. 2012(4), pages 505-522.
  5. Nadiya Ukrayinchuk & Hubert Jayet, 2011. "Immigrant location and network effects: the Helvetic case," International Journal of Manpower, Emerald Group Publishing, vol. 32(3), pages 313-333, July.
  6. Sousa-Poza, Alfonso & Sousa-Poza, Andres A., 2007. "The effect of job satisfaction on labor turnover by gender: An analysis for Switzerland," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 36(6), pages 895-913, December.
  7. David Stadelmann, 2009. "Which Factors Capitalize into House Prices? A Bayesian Averaging Approach," CREMA Working Paper Series 2009-10, Center for Research in Economics, Management and the Arts (CREMA).
  8. Tino Sanandaji, 2014. "The international mobility of billionaires," Small Business Economics, Springer, vol. 42(2), pages 329-338, February.
  9. Sanandaji, Tino, 2012. "The International Mobility of the Super-Rich," Working Paper Series 904, Research Institute of Industrial Economics.
  10. Feld Lars P. & Baskaran Thushyanthan, 2010. "Federalism, Budget Deficits and Public Debt: On the Reform of Germany's Fiscal Constitution," Review of Law & Economics, De Gruyter, vol. 6(3), pages 365-393, December.
  11. Lars P. Feld & Emmanuelle Reulier, 2009. "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," German Economic Review, Verein für Socialpolitik, vol. 10, pages 91-114, 02.
  12. Laurence J. Kotlikoff & Bernd Raffelhüeschen & Christian D. Hagist, 2009. "How regional differences in taxes and public goods distort life cycle location choices," Hacienda Pública Española, IEF, vol. 189(2), pages 47-79, June.

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