| Income Tax Competition at the State and Local Level in Switzerland (2001) | |||||||||||
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| CESifo Working Paper Series INCOME TAX COMPETITION THE STATE AND LOCAL LEVEL SWITZERLAND Lars Feld Gebhard Kirchg ssner Working Paper January CESifo Poschingerstr Munich Germany Phone Fax http www CESifo The paper was written while the first author visited the University Southern California Los Angeles USA and the University Rennes France Financial support from the Swiss National Science Foundation gratefully acknowledged would like thank the Swiss Federal Tax Bureau especially Bernhard Stebler who provided unpublished data taxes well Christian Jochum Alfred Meier Ulrich ller and Marcel Savioz for valuable comments The usual disclaimer applies CESifo Working Paper January INCOME TAX COMPETITION THE STATE AND LOCAL LEVEL SWITZERLAND Abstract Tax competition supposed lead inefficiencies the provision public goods and difficulties for decentralized redistribution necessary condition for these effects occur that residence and location decisions are determined fiscal considerations this paper the impact personal income taxes and transfer payments residence decisions taxpayers analyzed using cross sectional data the distribution different groups taxpayers different income groups among the Swiss cantons and the largest Swiss cities find that tax competition with respect personal income taxes relatively strong Switzerland Keywords Tax competition fiscal federalism personal income taxes transfer payments JEL Classification Lars Feld University Gallen SIAW Dufourstr Gallen Switzerland | |||||||||||
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