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Alleged tax competition: The mysterious death of bequest taxes in Switzerland
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Cited by:
- Matthias Krapf & David Staubli, 2020. "The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland," CESifo Working Paper Series 8715, CESifo.
- Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2022.
"Behavioral Responses to Wealth Taxes: Evidence from Switzerland,"
American Economic Journal: Economic Policy, American Economic Association, vol. 14(4), pages 111-150, November.
- Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2019. "Behavioral Responses to Wealth Taxes: Evidence from Switzerland," CESifo Working Paper Series 7908, CESifo.
- Brülhart, Marius & Gruber, Jonathan & Krapf, Matthias & Schmidheiny, Kurt, 2019. "Behavioral Responses to Wealth Taxes: Evidence from Switzerland," CEPR Discussion Papers 14054, C.E.P.R. Discussion Papers.
- Arun Advani & Hannah Tarrant, 2021.
"Behavioural responses to a wealth tax,"
Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 509-537, September.
- Advani, Arun & Tarrant, Hannah, 2021. "Behavioural responses to a wealth tax," LSE Research Online Documents on Economics 112695, London School of Economics and Political Science, LSE Library.
- Advani, Arun & Tarrant, Hannah, 2021. "Behavioural responses to a wealth tax," The Warwick Economics Research Paper Series (TWERPS) 1368, University of Warwick, Department of Economics.
- Advani, Arun & Tarrant, Hannah, 2021. "Behavioural responses to a wealth tax," CAGE Online Working Paper Series 577, Competitive Advantage in the Global Economy (CAGE).
- Isabel Z. Martínez & Emmanuel Saez & Michael Siegenthaler, 2021.
"Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays,"
American Economic Review, American Economic Association, vol. 111(2), pages 506-546, February.
- Isabel Z. Martinez & Emmanuel Saez & Michael Siegenthaler, 2018. "Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays," NBER Working Papers 24634, National Bureau of Economic Research, Inc.
- repec:ces:ifodic:v:16:y:2018:i:2:p:50000000002756 is not listed on IDEAS
- 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.
- Isabel Martinez, 2021. "Beggar-Thy-Neighbour Tax Cuts: Mobility After a Local Income and Wealth Tax Reform in Switzerland," KOF Working papers 21-490, KOF Swiss Economic Institute, ETH Zurich.
- MARTINEZ Isabel, 2017. "Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland," LISER Working Paper Series 2017-08, Luxembourg Institute of Socio-Economic Research (LISER).
- Martinez, Isabel Z., 2016. "Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland," Economics Working Paper Series 1608, University of St. Gallen, School of Economics and Political Science.
- KRENEK Alexander & SCHRATZENSTALLER Margit & GRUNBERGER Klaus & THIEMANN Andreas, 2022.
"INTAXMOD - Inheritance and Gift Taxation in the Context of Ageing,"
JRC Working Papers on Taxation & Structural Reforms
2022-04, Joint Research Centre.
- Alexander Krenek & Margit Schratzenstaller & Klaus Grünberger & Andreas Thiemann, 2022. "INTAXMOD – Inheritance and Gift Taxation in the Context of Ageing," WIFO Working Papers 645, WIFO.
- Enrico Moretti & Daniel J. Wilson, 2023.
"Taxing Billionaires: Estate Taxes and the Geographical Location of the Ultra-Wealthy,"
American Economic Journal: Economic Policy, American Economic Association, vol. 15(2), pages 424-466, May.
- Enrico Moretti & Daniel J. Wilson, 2019. "Taxing Billionaires: Estate Taxes and the Geographical Location of the Ultra-Wealthy," Working Paper Series 2019-25, Federal Reserve Bank of San Francisco.
- Enrico Moretti & Daniel J. Wilson, 2019. "Taxing Billionaires: Estate Taxes and the Geographical Location of the Ultra-Wealthy," NBER Working Papers 26387, National Bureau of Economic Research, Inc.
- Moretti, Enrico & Wilson, Daniel, 2019. "Taxing Billionaires: Estate Taxes and the Geographical Location of the Ultra-Wealthy," CEPR Discussion Papers 14077, C.E.P.R. Discussion Papers.
- Moretti, Enrico & Wilson, Daniel, 2019. "Taxing Billionaires: Estate Taxes and the Geographical Location of the Ultra-Wealthy," IZA Discussion Papers 12699, Institute of Labor Economics (IZA).
- 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.
- Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2019. "Taxation and Migration: Evidence and Policy Implications," NBER Working Papers 25740, National Bureau of Economic Research, Inc.
- Kleven, Henrik & Landais, Camille & Muñoz, Mathilde & Stantcheva, Stefanie, 2020. "Taxation and migration: evidence and policy implications," LSE Research Online Documents on Economics 105181, London School of Economics and Political Science, LSE Library.
- Stantcheva, Stefanie & Kleven, Henrik & Landais, Camille & Munoz, Mathilde, 2019. "Taxation and Migration: Evidence and Policy Implications," CEPR Discussion Papers 13649, C.E.P.R. Discussion Papers.
- Agrawal David R. & Foremny Dirk, 2022.
"Redistribution In A Globalized World,"
Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 242(5-6), pages 551-567, December.
- David R. Agrawal & Dirk Foremny, 2022. "Redistribution in a Globalized World," CESifo Working Paper Series 10106, CESifo.
- Schneider, Andrea, 2017. "Policy diffusion and the competition for mobile resources," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168203, Verein für Socialpolitik / German Economic Association.
- Marius Brülhart & Didier Dupertuis & Elodie Moreau, 2018.
"Inheritance flows in Switzerland, 1911–2011,"
Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 154(1), pages 1-13, December.
- Marius Brulhart & Didier Dupertuis & Elodie Moreau, 2016. "Inheritance Flows in Switzerland, 1911-2011," Cahiers de Recherches Economiques du Département d'économie 16.05, Université de Lausanne, Faculté des HEC, Département d’économie.
- Brülhart, Marius & Dupertuis, Didier & Moreau, Elodie, 2017. "Inheritance Flows in Switzerland, 1911-2011," CEPR Discussion Papers 11768, C.E.P.R. Discussion Papers.
- José Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2015.
"Empirical evidence on horizontal competition in tax enforcement,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 834-860, October.
- José María Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2012. "Empirical evidence on horizontal competition in tax enforcement," Working Papers 2012/5, Institut d'Economia de Barcelona (IEB).
- Ania, Ana B. & Wagener, Andreas, 2016.
"Decentralized redistribution in a laboratory federation,"
Journal of Urban Economics, Elsevier, vol. 93(C), pages 49-59.
- Ana B. Ania & Andreas Wagener, 2014. "Decentralized Redistribution in a Laboratory Federation," Vienna Economics Papers vie1402, University of Vienna, Department of Economics.
- Brunner Johann K., 2014.
"Die Erbschaftsteuer – Bestandteil eines optimalen Steuersystems?,"
Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 15(3), pages 199-218, October.
- Johann K. Brunner, 2014. "Die Erbschaftsteuer- Bestandteil eines optimalen Steuersystems?," Economics working papers 2014-07, Department of Economics, Johannes Kepler University Linz, Austria.
- 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.
- Kurt Schmidheiny, 2017. "Emerging Lessons from Half a Century of Fiscal Federalism in Switzerland," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 153(2), pages 73-101, April.
- David R. Agrawal & Dirk Foremny, 2019.
"Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms,"
The Review of Economics and Statistics, MIT Press, vol. 101(2), pages 214-232, May.
- David R. Agrawal & Dirk Foremny, 2018. "Relocation of the rich: migration in response to top tax rate changes from Spanish reforms," Working Papers 2018/06, Institut d'Economia de Barcelona (IEB).
- David R. Agrawal & Dirk Foremny, 2018. "Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms," CESifo Working Paper Series 7027, CESifo.
- 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.
- 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).
- MartÃnez, Isabel Z., 2022. "Mobility Responses to the Establishment of a Residential Tax Haven: Evidence From Switzerland," CEPR Discussion Papers 16627, C.E.P.R. Discussion Papers.
- Laura Seelkopf & Moritz Bubek & Edgars Eihmanis & Joseph Ganderson & Julian Limberg & Youssef Mnaili & Paula Zuluaga & Philipp Genschel, 2021. "The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide," The Review of International Organizations, Springer, vol. 16(1), pages 239-263, January.
- 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).
- Advani, Arun & Burgherr, David & Summers, Andy, 2022. "Taxation and Migration by the Super-Rich," The Warwick Economics Research Paper Series (TWERPS) 1427, University of Warwick, Department of Economics.
- Advani, Arun & Burgherr, David & Summers, Andy, 2023. "Taxation and Migration by the Super-Rich," IZA Discussion Papers 16432, Institute of Labor Economics (IZA).
- Margit Schratzenstaller, 2023. "Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature," WIFO Working Papers 668, WIFO.
- Laila AitBihiOuali & Olivier Bargain, 2021. "Undeclared Work – Evidence from France," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 526-527, pages 71-92.
- Marius Brülhart & Kurt Schmidheiny, 2018. "Marius Brülhart and Kurt Schmidheiny," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(02), pages 19-21, August.
- 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, vol. 39(3), pages 513-529.
- Samira Marti & Isabel Martínez & Florian Scheuer & Isabel Z. Martínez, 2023. "Does a Progressive Wealth Tax Reduce Top Wealth Inequality? Evidence from Switzerland," CESifo Working Paper Series 10317, CESifo.
- Scheuer, Florian & Marti, Samira & MartÃnez, Isabel Z., 2023. "Does A Progressive Wealth Tax Reduce Top Wealth Inequality? Evidence From Switzerland," CEPR Discussion Papers 17989, C.E.P.R. Discussion Papers.
- Samira Marti & Isabel Z Martínez & Florian Scheuer, 2023. "Does A Progressive Wealth Tax Reduce Top Wealth Inequality? Evidence From Switzerland," Working Papers halshs-04103754, HAL.
- 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.
- Dimitra Ntertsou & Konstantinos Liapis, 2022. "Investigating the Relationship between Tax Rates and Tax Revenues in the Euro Area: The Effect of the Shadow Economy," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 49-62.
- David R. Agrawal & Dirk Foremny & Clara Martínez-Toledano, 2020.
""Paraísos fiscales", wealth taxation, and mobility,"
Working Papers
2020/15, Institut d'Economia de Barcelona (IEB).
- David R. Agrawal. & Dirk Foremny & Clara Martinez-Toledano, 2020. "Paraísos Fiscales, Wealth Taxation, and Mobility," Working Papers halshs-03093674, HAL.
- David R. Agrawal. & Dirk Foremny & Clara Martinez-Toledano, 2020. "Paraísos Fiscales, Wealth Taxation, and Mobility," World Inequality Lab Working Papers halshs-03093674, HAL.
- Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2016.
"Taxing Wealth: Evidence from Switzerland,"
CESifo Working Paper Series
5966, CESifo.
- Schmidheiny, Kurt & Brülhart, Marius & Gruber, Jonathan & Krapf, Matthias, 2016. "Taxing Wealth: Evidence from Switzerland," CEPR Discussion Papers 11342, C.E.P.R. Discussion Papers.
- Brülhart, Marius & Gruber, Jonathan & Krapf, Matthias & Schmidheiny, Kurt, 2019. "Behavioral Responses to Wealth Taxes: Evidence from Switzerland," CEPR Discussion Papers 14054, C.E.P.R. Discussion Papers.
- Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2016. "Taxing Wealth: Evidence from Switzerland," NBER Working Papers 22376, National Bureau of Economic Research, Inc.
- Bütler, Monika & Ramsden, Alma, 2017. "How taxes impact the choice between an annuity and the lump sum at retirement," Economics Working Paper Series 1701, University of St. Gallen, School of Economics and Political Science.
- Luca Salvadori & José MarÃa Durán-Cabré & Alejandro Esteller-Moré, 2012. "Regional Competition On Tax Administration," ERSA conference papers ersa12p184, European Regional Science Association.
- Julio López Laborda & Fernando Rodrigo Sauco, 2017. "Movilidad de los contribuyentes de rentas altas en respuesta a las diferencias regionales en los impuestos personales," Studies on the Spanish Economy eee2017-28, FEDEA.
- Bütler, Monika & Ramsden, Alma, 2016. "Pricing annuities: The role of taxation in retirement decisions," VfS Annual Conference 2016 (Augsburg): Demographic Change 145525, Verein für Socialpolitik / German Economic Association.
- José Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2015.
"Empirical evidence on horizontal competition in tax enforcement,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 22(5), pages 834-860, October.
- José María Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2012. "Empirical evidence on horizontal competition in tax enforcement," Working Papers 2012/5, Institut d'Economia de Barcelona (IEB).
- Beatrix Eugster & Raphaël Parchet, 2019. "Culture and Taxes," Journal of Political Economy, University of Chicago Press, vol. 127(1), pages 296-337.
- Ravil Akhmadeev & Tatiana Morozova & Olga Yurievna Voronkova & Alexey A. Sitnov, 2019. "Targets determination model for VAT risks mitigation at B2B marketplaces," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(2), pages 1197-1216, December.
- Alexander Krenek & Margit Schratzenstaller, 2018. "A European Net Wealth Tax," WIFO Working Papers 561, WIFO.
- Enea Baselgia & Isabel Z. Martínez, 2022. "Wealth-Income Ratios in Free Market Capitalism: Switzerland, 1900-2020," CESifo Working Paper Series 9976, CESifo.