Behavioral Responses to Local Tax Rates: Quasi-Experimental Evidence from a Foreigners' Tax Scheme in Switzerland
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- Slotwinski, Michaela & Schmidheiny, Kurt, 2014. "Behavioral Responses to Local Tax Rates: Quasi-Experimental Evidence from a Foreigners Tax Scheme in Switzerland," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100292, Verein für Socialpolitik / German Economic Association.
- Kurt Schmidheiny & Michaela Slotwinski, 2015. "Behavioral Responses to Local Tax Rates: Quasi-Experimental Evidence from a Foreigners' Tax Scheme in Switzerland," CESifo Working Paper Series 5518, CESifo.
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- Kurt Schmidheiny, 2017.
"Emerging Lessons from Half a Century of Fiscal Federalism in Switzerland,"
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- Kurt Schmidheiny, 2017. "Emerging Lessons from Half a Century of Fiscal Federalism in Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 153(II), pages 73-101, June.
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- David R. Agrawal & Dirk Foremny, 2018. "Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms," Working Papers XREAP2018-9, Xarxa de Referència en Economia Aplicada (XREAP), revised Nov 2018.
- Beatrix Eugster & Raphaël Parchet, 2019. "Culture and Taxes," Journal of Political Economy, University of Chicago Press, vol. 127(1), pages 296-337.
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More about this item
Keywords
Income bunching; Income taxes; Regression discontinuity design; Tax induced mobility;All these keywords.
JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
- J61 - Labor and Demographic Economics - - Mobility, Unemployment, Vacancies, and Immigrant Workers - - - Geographic Labor Mobility; Immigrant Workers
NEP fields
This paper has been announced in the following NEP Reports:- NEP-EUR-2015-09-26 (Microeconomic European Issues)
- NEP-PBE-2015-09-26 (Public Economics)
- NEP-PUB-2015-09-26 (Public Finance)
- NEP-URE-2015-09-26 (Urban and Real Estate Economics)
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