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

Research Database / FORSCHUNGSDATENBANK

Publication 4491516 | Verified

Data Entry: Please note that the research database will be replaced by UNIverse by the end of October 2023. Please enter your data into the system https://universe-intern.unibas.ch. Thanks

Login for users with Unibas email account...

Login for registered users without Unibas email account...

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

JournalArticle (Originalarbeit in einer wissenschaftlichen Zeitschrift)

ID	4491516
Author(s)	Schmidheiny, Kurt; Slotwinski, Michaela
Author(s) at UniBasel	Slotwinski, Michaela Schmidheiny, Kurt
Year	2018
Title	Tax-induced Mobility: Evidence from a Foreigners' Tax Scheme in Switzerland
Journal	Journal of Public Economics
Volume	167
Pages / Article-Number	293-324
Keywords	Tax-induced mobility Income taxes Regression discontinuity design
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.
Publisher	Elsevier
ISSN/ISBN	0047-2727
edoc-URL	https://edoc.unibas.ch/67278/
Full Text on edoc	Available
Digital Object Identifier DOI	10.1016/j.jpubeco.2018.04.002
ISI-Number	WOS:000450380200019
Document type (ISI)	Article

14/05/2024

Research Database / FORSCHUNGSDATENBANK