Taxation and internal migration
Subtitle: evidence from the Swiss census using community-level variation in income tax rates
By: by Thomas Liebig, Patrick A. Puhani, Alfonso Sousa-Poza
Series: Discussion paper -- no. 2374; Discussion paper (Forschungsinstitut zur Zukunft der Arbeit : Online) -- no. 2374
Publisher: IZA
Published: 2006
Place of publication: Bonn, Germany
Language: eng
Format: [electronic resource] :
Subjects: Taxation; Case studies; Internal Migration
Description: "We investigate the relationship between income tax rate variation and internal migration for the unique case of Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis of their influence on migration. Specifically, using Swiss census data, we analyze migratory responses to tax rate variations for various groups defined by age, education, and nationality/residence permit. The results suggest that young Swiss college graduates are most sensitive to tax rate differences, but the estimated effects are not large enough to offset the revenue-increasing effect of a rise in tax rate. The migratory responses of foreigners and other age-education groups are even smaller, and reverse causation seems negligible"--Forschungsinstitut zur Zukunft der Arbeit web site.
Notes: Title from PDF file as viewed on 12/18/2006.

Includes bibliographical references.

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