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Behavioral Responses to Wealth Taxes: Evidence from Switzerland

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Cited by:

  1. Arun Advani & Hannah Tarrant, 2021. "Behavioural responses to a wealth tax," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 509-537, September.
  2. Marc Morgan & Pedro Carvalho Junior, 2021. "Tributação da riqueza: princípios gerais, perspectivas internacionais e lições para o Brasil," Brazilian Journal of Political Economy, FGV EAESP, vol. 41(1), pages 44-64, February.
  3. Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2020. "Taxation and Migration: Evidence and Policy Implications," Journal of Economic Perspectives, American Economic Association, vol. 34(2), pages 119-142, Spring.
  4. Dominik Bernhofer & Michael Ertl & Katharina Bohnenberger & Franziska Disslbacher & Julia Hofmann & Petra Innreiter & Markus Marterbauer & Patrick Mokre & Matthias Schnetzer, 2022. "Tax me if you can. Potenziale moderner Vermögensbesteuerung in Österreich," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 48(2), pages 207-230.
  5. Nadia Myohl, 2022. "Till Taxes Keep Us Apart? The Impact of the Marriage Tax on the Marriage Rate," CESifo Working Paper Series 9747, CESifo.
  6. Jasper Boll & Emmanuel Saez & Gabriel Zucman, 2026. "California Billionaires: Wealth, Taxes, and Wealth Tax Revenue Estimates," NBER Working Papers 35218, National Bureau of Economic Research, Inc.
  7. Florian Scheuer & Joel Slemrod, 2021. "Taxing Our Wealth," Journal of Economic Perspectives, American Economic Association, vol. 35(1), pages 207-230, Winter.
  8. Claudio Daminato & Massimo Filippini & Fabio Haufler, 2024. "Digitalization and Retirement Contribution Behavior: Evidence from Administrative Data," The Review of Financial Studies, Society for Financial Studies, vol. 37(8), pages 2510-2549.
  9. Hinrichsen, Julius & Nitt-Drießelmann, Dörte & Wellenreuther, Claudia & Wolf, André, 2021. "Der Eigentumsbegriff in den Parteiprogrammen zur Bundestagswahl 2021: Eine ökonomische Analyse," HWWI Policy Papers 133, Hamburg Institute of International Economics (HWWI).
  10. Advani, Arun & Burgherr, David & Summers, Andy, "undated". "Taxation and Migration by the Super-Rich," CAGE Online Working Paper Series 630, Competitive Advantage in the Global Economy (CAGE).
  11. Twinam, Tate, 2022. "Trade competition and migration: Evidence from the quartz crisis," Journal of International Economics, Elsevier, vol. 138(C).
  12. Krapf, Matthias & Staubli, David, 2025. "Regional variations in corporate tax responsiveness: Evidence from Switzerland," European Economic Review, Elsevier, vol. 171(C).
  13. Demetrio Guzzardi & Elisa Palagi & Tommaso Faccio & Andrea Roventini, 2023. "In search of lost time: An ensemble of policies to restore fiscal progressivity and address the climate challenge," LEM Papers Series 2023/28, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
  14. Anders G Fr{o}seth, 2026. "Flow Taxes, Stock Taxes, and Portfolio Choice: A Generalised Neutrality Result," Papers 2603.15974, arXiv.org, revised Apr 2026.
  15. Sarah Perret, 2021. "Why were most wealth taxes abandoned and is this time different?," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 539-563, September.
  16. Martinez, Isabel Z., 2016. "Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland," VfS Annual Conference 2016 (Augsburg): Demographic Change 145643, Verein für Socialpolitik / German Economic Association.
  17. Thor O Thoresen & Marius A K Ring & Odd E Nygård & Jon Epland, 2022. "A Wealth Tax at Work [Behavioural Responses to a Wealth Tax]," CESifo Economic Studies, CESifo Group, vol. 68(4), pages 321-361.
  18. López-Laborda Julio & Rodrigo Fernando, 2022. "Mobility of Top Income Taxpayers in Response to Regional Differences in Personal Taxes: Evidence from Spain," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, vol. 16(1), pages 152-169, January.
  19. Bettin, Giulia & Jallow, Amadou & Zazzaro, Alberto, 2025. "Responding to natural disasters: What do monthly remittance data tell us?," Journal of Development Economics, Elsevier, vol. 174(C).
  20. Kristoffer Berg & Mr. Shafik Hebous, 2021. "Does a Wealth Tax Improve Equality of Opportunity? Evidence from Norway," IMF Working Papers 2021/085, International Monetary Fund.
  21. Auclert, Adrien & Malmberg, Hannes & Martenet, Frederic & Rognlie, Matthew, 2021. "Demographics, Wealth, and Global Imbalances in the Twenty-First Century," CEPR Discussion Papers 16470, Centre for Economic Policy Research.
  22. David R. Agrawal & Dirk Foremny & Clara Martínez-Toledano, 2025. "Wealth Tax Mobility and Tax Coordination," American Economic Journal: Applied Economics, American Economic Association, vol. 17(1), pages 402-430, January.
  23. Pfaff Dieter & Ruffing-Straube Patricia & Staubli David, 2023. "Aufdeckung von Steuerhinterziehung in der Schweiz durch den automatischen Informationsaustausch," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 24(3), pages 361-374, September.
  24. Javier Olivera & Philippe Kerm, 2022. "Public support for tax policies in COVID-19 times: evidence from Luxembourg," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1395-1418, December.
  25. Enrico Rubolino & Tommaso Giommoni, 2023. "Taxation and Mobility: Evidence from Tax Decentralization in Italy," CESifo Working Paper Series 10655, CESifo.
  26. Francisco García-Rodríguez, 2025. "Progresividad y Redistribución de la Imposición Patrimonial en España: un Análisis de Microsimulación con el Panel de Hogares," Studies on the Spanish Economy eee2025-19, FEDEA.
  27. Fuest, Clemens, 2021. "Zur Debatte über die Einführung einer Nettovermögensteuer in Deutschland," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250020.
  28. Maiterth, Ralf & Piper, Yuri & Sureth, Caren, 2024. "Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien," arqus Discussion Papers in Quantitative Tax Research 286, arqus - Arbeitskreis Quantitative Steuerlehre.
  29. Claudio Agostini & Pablo Correa & Carla Maldonado & Max Spiess, 2021. "Hoja en blanco: hacia una nueva institucionalidad y régimen tributario para Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(161), pages 153-186.
  30. Bjørneby, Marie & Markussen, Simen & Røed, Knut, 2020. "Does the Wealth Tax Kill Jobs?," IZA Discussion Papers 13766, IZA Network @ LISER.
  31. Juliana Londoño-Vélez & Javier Ávila-Mahecha, 2025. "Behavioural Responses to Wealth Taxation: Evidence from Colombia," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 92(4), pages 2624-2655.
  32. Enea Baselgia, 2025. "The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty," CESifo Working Paper Series 11615, CESifo.
  33. Schratzenstaller, Margit, 2025. "Behavioral responses to inheritance taxation – A review of the empirical literature," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 238-260.
  34. Kurt Schmidheiny & Sebastian Siegloch, 2023. "On event studies and distributed‐lags in two‐way fixed effects models: Identification, equivalence, and generalization," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 38(5), pages 695-713, August.
  35. Nicola Borri & Pietro Reichlin, 2021. "Optimal Taxation with Home Ownership and Wealth Inequality," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 40, pages 64-84, April.
  36. Fella, Giulio & Holm, Martin Blomhoff & Pugh, Thomas M., 2024. "Saving after Retirement and Preferences for Residual Wealth," CEPR Discussion Papers 19233, Centre for Economic Policy Research.
  37. repec:osf:socarx:twscm_v1 is not listed on IDEAS
  38. Dai, Darong, 2025. "Can the middle class benefit from more conservative redistribution?," European Journal of Political Economy, Elsevier, vol. 89(C).
  39. Marius Brülhart & Jayson Danton & Raphaël Parchet & Jörg Schläpfer, 2025. "Who Bears the Burden of Local Taxes?," American Economic Journal: Economic Policy, American Economic Association, vol. 17(1), pages 464-505, February.
  40. Glogowsky, Ulrich, 2021. "Behavioral responses to inheritance and gift taxation: Evidence from Germany," Journal of Public Economics, Elsevier, vol. 193(C).
  41. José Mª Durán Cabré & Alejandro Esteller Moré, 2023. "Conocimiento fiscal: un aspecto clave para la evaluación de políticas públicas," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 103(01), pages 214-247.
  42. Beznoska, Martin & Hentze, Tobias, 2025. "Erbschaft- und Vermögensteuer in den Wahlprogrammen," IW policy papers 5/2025, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
  43. David Burgherr, 2021. "The costs of administering a wealth tax," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 677-697, September.
  44. Andreas THIEMANN & Diana OGNYANOVA & Edlira NARAZANI & Balazs PALVOLGYI & Athena Kalyva & Alexander LEODOLTER, 2021. "Shifting the Tax Burden away from Labour towards Inheritances and Gifts – Simulation results for Germany," JRC Working Papers on Taxation & Structural Reforms 2021-16, Joint Research Centre.
  45. Darong Dai & Guoqiang Tian, 2025. "Relativity, inequality and optimal taxation of internationally mobile top incomes," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 58(4), pages 1338-1376, November.
  46. repec:hpe:journl:y:2025:v:253:i:2:p:91-127 is not listed on IDEAS
  47. Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphael Parchet & Kurt Schmidheiny & David Staubli, 2024. "Competition, Harmonization, and Redistribution: Corporate Taxes in Switzerland," NBER Chapters, in: Policy Responses to Tax Competition, pages 401-471, National Bureau of Economic Research, Inc.
  48. Levent Eraydın & Cemil Faruk Durmaz, 2025. "Wealth Taxation and Sustainable Development: Could Wealth Related Taxes Play a Role in Achieving the SDGs?," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(6), pages 8638-8647, December.
  49. Juliana Londoño-Vélez & Javier Avila-Mahecha, 2024. "Behavioral Responses to Wealth Taxation: Evidence from Colombia," NBER Working Papers 32134, National Bureau of Economic Research, Inc.
  50. Samira Marti & Isabel Z Martínez & Florian Scheuer, 2023. "Does a progressive wealth tax reduce top wealth inequality? Evidence from Switzerland," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 513-529.
  51. Nadia Myohl, 2024. "Till taxes keep us apart? The impact of the marriage tax on the marriage rate," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 552-592, April.
  52. Dieter Pfaff & Patricia Ruffing-Straube & David Staubli, 2022. "Entwicklung der straflosen Selbstanzeigen im Zuge der Einführung des automatischen Informationsaustauschs in der Schweiz," Working Papers 394, University of Zurich, Department of Business Administration (IBW).
  53. Bolliger, Elio & Bruhin, Adrian & Fuster, Andreas & Ganarin, Maja, 2025. "The effect of macroprudential policies on homeownership: Evidence from Switzerland," Journal of Urban Economics, Elsevier, vol. 146(C).
  54. José Luis Peydró & Hernán Rincón-Castro & Miguel Sarmiento & Alejandro Granados, 2025. "Wealth Taxes and Firms’ Capital Structures: Credit Supply and Real Effects," Borradores de Economia 1316, Banco de la Republica de Colombia.
  55. Alejandro Esteller-Moré & Umberto Galmarini, 2023. "Optimal Tax Administration Responses to Fake Mobility and Underreporting," Working Papers 2023/03, Institut d'Economia de Barcelona (IEB).
  56. Martínez, Isabel Z., 2022. "Mobility responses to the establishment of a residential tax haven: Evidence from Switzerland," Journal of Urban Economics, Elsevier, vol. 129(C).
  57. Elin Halvorsen & Thor O. Thoresen, 2021. "Distributional Effects of a Wealth Tax under Lifetime‐Dynastic Income Concepts," Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(1), pages 184-215, January.
  58. Huang, Xin & Hu, Yao & Zhang, Fushun & Li, Tianren, 2025. "Government digital transformation for sustainable development: How e-government initiatives enhance total factor energy efficiency," Research in International Business and Finance, Elsevier, vol. 80(C).
  59. Moore, Rachel & Pecoraro, Brandon, 2023. "Quantitative analysis of a wealth tax for the United States: Exclusions and expenditures," Journal of Macroeconomics, Elsevier, vol. 78(C).
  60. Juliana Londoño-Vélez & Javier Ávila-Mahecha, 2021. "Enforcing Wealth Taxes in the Developing World: Quasi-experimental Evidence from Colombia," American Economic Review: Insights, American Economic Association, vol. 3(2), pages 131-148, June.
  61. Andreas Fagereng & Luigi Guiso & Marius Ring, 2026. "How Much and How Fast Do Investors Respond to Equity Premium Changes? Evidence from Wealth Taxation," Cowles Foundation Discussion Papers 2533, Cowles Foundation for Research in Economics, Yale University.
  62. Lisa Marie Timm & Massimo Giuliodori & Paul Muller, 2025. "Tax Incentives for Migrants with Mid-level Earnings: Evidence from the Netherlands," American Economic Journal: Applied Economics, American Economic Association, vol. 17(3), pages 42-79, July.
  63. Annette Alstadsæter & Marie Bjørneby & Wojciech Kopczuk & Simen Markussen & Knut Røed, 2022. "Saving Effects of a Real-Life Imperfectly Implemented Net Wealth Tax: Evidence from Norwegian Micro Data," NBER Working Papers 30031, National Bureau of Economic Research, Inc.
  64. İrem Güçeri & Joel Slemrod, 2023. "Taxing the rich (more)," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 399-405.
  65. Annette Alstadsæter & Marie Bjørneby & Wojciech Kopczuk & Simen Markussen & Knut Røed, 2022. "Saving Effects of a Real-Life Imperfectly Implemented Wealth Tax: Evidence from Norwegian Micro Data," AEA Papers and Proceedings, American Economic Association, vol. 112, pages 63-67, May.
  66. Baselgia, Enea, 2026. "The compliance effects of the automatic exchange of information: Evidence from the Swiss tax amnesty," Journal of Public Economics, Elsevier, vol. 258(C).
  67. Roberto Iacono & Bard Smedsvik, 2023. "Behavioral responses to wealth taxation: evidence from a Norwegian reform," Working Papers halshs-04423923, HAL.
  68. Richard Winter & Jan Zental, 2025. "Better Early than Never – The Effects of Anticipated Gift Tax Changes on Business Transfers," CESifo Working Paper Series 11687, CESifo.
  69. Krenek Alexander & Schratzenstaller Margit, 2022. "A Harmonized Net Wealth Tax in the European Union," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 242(5-6), pages 629-668, December.
  70. Enea Baselgia, 2023. "The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty," Working Papers 019, EU Tax Observatory.
  71. Jakurti, Edison & Süssmuth, Bernd, 2023. "Behavioral responses to wealth taxes: Evidence from the Spanish Survey of Household Finances," Economics Letters, Elsevier, vol. 223(C).
  72. Marie Bjørneby & Simen Markussen & Knut Røed, 2023. "An imperfect wealth tax and employment in closely held firms," Economica, London School of Economics and Political Science, vol. 90(358), pages 557-583, April.
  73. Tobias Schib, 2025. "The impact of fiscal equivalence: evidence from funding compulsory schooling in Switzerland," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 161(1), pages 1-23, December.
  74. Petter Bjerksund & Guttorm Schjelderup, 2022. "Investor asset valuation under a wealth tax and a capital income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 873-889, August.
  75. Matthias Krapf & David Staubli, 2020. "The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland," CESifo Working Paper Series 8715, CESifo.
  76. Spencer Bastani & Daniel Waldenström, 2023. "Taxing the wealthy: the choice between wealth and capital income taxation," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 604-616.
  77. Luca Spataro & Tommaso Crescioli, 2024. "How much capital should be taxed? A review of the quantitative and empirical literature," Journal of Economic Surveys, Wiley Blackwell, vol. 38(4), pages 1399-1436, September.
  78. Marko Köthenbürger & Costanza Naguib & Christian Stettler & Michael Stimmelmayr, 2023. "Income Taxes and the Mobility of the Rich: Evidence from US and UK Households in Switzerland," CESifo Working Paper Series 10376, CESifo.
  79. David Gallusser & Matthias Krapf, 2022. "Joint Income-Wealth Inequality: Evidence from Lucerne Tax Data," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 163(1), pages 251-295, August.
  80. Paul Beaudry & Paolo Cavallino & Tim Willems, 2024. "Monetary Policy Along the Yield Curve: Why Can Central Banks Affect Long-Term Real Rates?," NBER Working Papers 32511, National Bureau of Economic Research, Inc.
  81. David R. Agrawal, 2026. "Lessons on State and Local Income Taxes from the Twenty-first Century and Challenges for the Future," CESifo Working Paper Series 12470, CESifo.
  82. Boar, Corina & Knowles, Matthew, 2024. "Optimal taxation of risky entrepreneurial capital," Journal of Public Economics, Elsevier, vol. 234(C).
  83. De Rosa, Mauricio & Vilá, Joan, 2026. "Taxing the rich in Latin America: Effects of a wealth tax on revenue and distribution," Economic Analysis and Policy, Elsevier, vol. 90(C), pages 1440-1466.
  84. Mas-Montserrat, Mariona & Durán-Cabré, José María & Esteller-Moré, Alejandro, 2025. "Avoidance Responses to the Wealth Tax," Journal of Public Economics, Elsevier, vol. 246(C).
  85. Himawan Saputro, 2025. "Monitoring the Super-Rich: The Effects of Indonesia’s Tax Office on High-Wealth Individuals," Bulletin of Indonesian Economic Studies, Taylor & Francis Journals, vol. 61(1), pages 61-122, January.
  86. Garbinti, Bertrand & Goupille-Lebret, Jonathan & Munoz, Mathilde & Stantcheva, Stefanie & Zucman, Gabriel, 2023. "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," CEPR Discussion Papers 18206, Centre for Economic Policy Research.
  87. Katrine Jakobsen & Henrik Kleven & Jonas Kolsrud & Camille Landais & Mathilde Muñoz, 2024. "Taxing Top Wealth: Migration Responses and their Aggregate Economic Implications," NBER Working Papers 32153, National Bureau of Economic Research, Inc.
  88. Thérèse Bastin & Nikolaos Koutounidis & Milan van den Heuvel & Ilan Tojerow & Yannelis Constantine, 2025. "Behavioural answers to top-financial wealth tax: evidence from Belgium," ULB Institutional Repository 2013/397728, ULB -- Universite Libre de Bruxelles.
  89. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
  90. Moore, Rachel & Pecoraro, Brandon, 2021. "Quantitative Analysis of a Wealth Tax in the United States: Exclusions, Evasion, and Expenditures," MPRA Paper 109120, University Library of Munich, Germany.
  91. Matthias Krapf, 2023. "Does Income Risk Affect the Wealth Distribution?," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 49(4), pages 475-515, October.
  92. Alexander Krenek & Margit Schratzenstaller-Altzinger & Klaus Grünberger & Andreas Thiemann, 2021. "INTAXMOD – Inheritance and Gift Taxation in the Context of Ageing," WIFO Working Papers 645, WIFO.
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