Alleged Tax Competition: The Mysterious Death of Bequest Taxes in Switzerland
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- Brülhart, Marius & Parchet, Raphaël, 2014. "Alleged tax competition: The mysterious death of bequest taxes in Switzerland," Journal of Public Economics, Elsevier, vol. 111(C), pages 63-78.
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More about this item
Keywords
Bequest taxation; Fiscal federalism; Tax competition;All these keywords.
JEL classification:
- H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
- H7 - Public Economics - - State and Local Government; Intergovernmental Relations
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2011-12-13 (Accounting and Auditing)
- NEP-PBE-2011-12-13 (Public Economics)
- NEP-PUB-2011-12-13 (Public Finance)
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