edoc

Tax-induced Mobility: Evidence from a Foreigners' Tax Scheme in Switzerland

Schmidheiny, Kurt and Slotwinski, Michaela. (2018) Tax-induced Mobility: Evidence from a Foreigners' Tax Scheme in Switzerland. Journal of Public Economics, 167. pp. 293-324.

Full text not available from this repository.

Official URL: https://edoc.unibas.ch/67278/

Downloads: Statistics Overview

Abstract

We study location choice and residential mobility responses to local income taxes exploiting a special tax regime which applies to foreign employees residing in Switzerland. The institutional setting used generates a deterministic duration threshold at 5 years of stay in the country, at which the local tax rates an individual faces simultaneously change in all municipalities. We exploit this exogenous variation by applying a fuzzy regression discontinuity design to merged survey and administrative individual-level data. A dynamic location choice model allows us to derive testable hypotheses of individuals' location choices and mobility decisions. Our estimated treatment effects provide causal evidence for tax-induced residential choices and tax induced intra-national mobility.
Faculties and Departments:06 Faculty of Business and Economics > Departement Wirtschaftswissenschaften > Professuren Wirtschaftswissenschaften > Angewandte Ökonometrie (Schmidheiny)
06 Faculty of Business and Economics > Departement Wirtschaftswissenschaften > Professuren Wirtschaftswissenschaften > Politische Ökonomie (Stutzer)
UniBasel Contributors:Slotwinski, Michaela and Schmidheiny, Kurt
Item Type:Article, refereed
Article Subtype:Research Article
Publisher:Elsevier
ISSN:0047-2727
Note:Publication type according to Uni Basel Research Database: Journal article
Identification Number:
Last Modified:27 Dec 2018 11:38
Deposited On:27 Dec 2018 11:38

Repository Staff Only: item control page