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  • 1
    Electronic Resource
    Electronic Resource
    Tax Competition and Income Redistribution: An Empirical Analysis for Switzerland (2000)
    Springer
    Public choice 105 (2000), S. 125-164 
    Details
    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
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