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Author
Date
2019-12-12Type
- Journal Article
ETH Bibliography
yes
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Abstract
This article discusses the theoretical justifications of Swiss internal tax competition, discusses its normative justifications and questions some of the assumptions that are widely accepted as certainties and the validity of some of its premises. An analysis of a data set on tax rates, house prices and poverty indicators for the 26 Swiss cantons since the mid-1980s shows that inter-cantonal tax competition (notwithstanding the intended impact on prudent management of public expenditure, taking into account the preferences of taxpayers) has reinforced the socio-spatial segregation between the cantons. Since Swiss tax competition takes place not only at the cantonal but also at the intra-cantonal community levels, the findings reported here are likely to underestimate the relationships rather than overestimate them. Show more
Permanent link
https://doi.org/10.3929/ethz-b-000385537Publication status
publishedJournal / series
KOF AnalysenVolume
Pages / Article No.
Publisher
KOF Swiss Economic Institute, ETH ZurichSubject
Tax competition; anti-statist paradigm; socio-spatial segregationOrganisational unit
02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute
06330 - KOF FB Konjunktur / KOF Macroeconomic forecasting
Related publications and datasets
Is part of: https://doi.org/10.3929/ethz-b-000385091
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ETH Bibliography
yes
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