Local income tax competition with progressive taxes and a fiscal equalization scheme

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Local income tax competition with progressive taxes and a fiscal equalization scheme

Discussion paper / Internet publication

ID	4266052
Author(s)	Kuhlmey, Florian
Author(s) at UniBasel	Kuhlmey, Florian
Year	2017
Month and day	11-29
Title	Local income tax competition with progressive taxes and a fiscal equalization scheme
Series title	WWZ Working Papers
Volume	2017
Number	17
Pages	51
Publisher / Institution	WWZ, University of Basel
Keywords	Tax competition; income taxation; fiscal equalization; progressive taxation; segregation.
Abstract	This paper develops a model of local income tax competition with a progressive tax scheme and a built-in fiscal equalization scheme. Both aspects are central to policy makers: The progressivity for equity reasons, and the fiscal equalization to prevent a race to the bottom and to limit the degree of segregation of households according to income. The model is calibrated to the metropolitan area of Zurich (Switzerland), and policy evaluations reveal that a progressive tax scheme as the basis for local tax competition causes strong segregating forces that can only to some extent be compensated by the fiscal equalization scheme.
edoc-URL	https://edoc.unibas.ch/61301/
Full Text on edoc	Available

23/04/2024

Research Database / FORSCHUNGSDATENBANK