Logo der Universität Basel

Research Database / FORSCHUNGSDATENBANK 
PRINTDOC
 
Publication 931152 | 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...

 
Income segregation and local progressive taxation: Empirical evidence from Switzerland
JournalArticle (Originalarbeit in einer wissenschaftlichen Zeitschrift)
 
ID 931152
Author(s) Schmidheiny, Kurt
Author(s) at UniBasel Schmidheiny, Kurt
Year 2006
Title Income segregation and local progressive taxation: Empirical evidence from Switzerland
Journal Journal of public economics
Volume 90
Number 3
Pages / Article-Number 429-458
Abstract This study investigates spatial income segregation in fiscally decentralized urban areas. The theoretical part proposes the progressivity of local income taxes as a new theoretical explanation for income segregation. The empirical part studies how income tax differentials across municipalities affect the households' location decisions. I use data from the Swiss metropolitan area of Basel that contains tax information on all moving households in 1997. The location choice of the households is investigated within the framework of the random utility maximization model. Different econometric specifications of the error term structure, such as conditional logit, nested logit and multinomial probit, are compared. The empirical results show that rich households are significantly and substantially more likely to move to low-tax municipalities than poor households. This result holds after controlling for alternative explanations of segregation. Social interactions and distance from the central business district are established as other major factors for income segregation. Households in general tend to choose locations close to other households like themselves.
Publisher North Holland Publ.
ISSN/ISBN 0047-2727
edoc-URL http://edoc.unibas.ch/46219/
Full Text on edoc No
Digital Object Identifier DOI 10.1016/j.jpubeco.2005.09.003
ISI-Number WOS:000235727800003
Document type (ISI) ArticleProceedings Paper
 
   

MCSS v5.8 PRO. 0.321 sec, queries - 0.000 sec ©Universität Basel  |  Impressum   |    
14/05/2024