ISSN:
1573-7101
Source:
Springer Online Journal Archives 1860-2000
Topics:
Economics
Notes:
Abstract Tax competition is supposed to lead to thecollapse of the welfare state because, first, it willbecome difficult for a single jurisdiction to levy aredistribution tax upon the rich and mobile, andsecond, such a policy, if undertaken in onejurisdiction, will attract poor individuals from otherjurisdictions and erode internal redistributionpolicies. In this paper, the impact of personal incometaxes and transfers on residence decisions oftaxpayers is analyzed with Swiss subfederal data. Therelationship of tax competition and the erosion of theSwiss welfare state is tested with aggregate data onincome redistribution.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1023/A:1005158902456
Permalink