Effective Tax Rates and Effective Progressivity in a Fiscally Decentralized Country
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- Marcus Roller & Kurt Schmidheiny, 2016. "Effective Tax Rates and Effective Progressivity in a Fiscally Decentralized Country," CESifo Working Paper Series 5834, CESifo.
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- Michael Graff, 2019. "Steuerwettbewerb und sozialräumliche Segregation," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, vol. 13(4), pages 37-49, December.
- David Staubli, 2018. "The Elasticity of Corporate Income: Panel Data Evidence from Switzerland," Cahiers de Recherches Economiques du Département d'économie 18.01, Université de Lausanne, Faculté des HEC, Département d’économie.
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- Simon Berset & Mark Schelker, 2023.
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- Florian Kuhlmey, 2022. "Tiebout sorting with progressive income taxation and a fiscal equalization scheme," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 158(1), pages 1-21, December.
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More about this item
Keywords
Progressive taxation; Fiscal decentralization; Income segregation; Effective tax rates;All these keywords.
JEL classification:
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
- R23 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Household Analysis - - - Regional Migration; Regional Labor Markets; Population
NEP fields
This paper has been announced in the following NEP Reports:- NEP-EUR-2016-03-23 (Microeconomic European Issues)
- NEP-PBE-2016-03-23 (Public Economics)
- NEP-PUB-2016-03-23 (Public Finance)
- NEP-URE-2016-03-23 (Urban and Real Estate Economics)
Statistics
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