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Tax Competition and Income Redistribution: An Empirical Analysis for Switzerland

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Author Info
 Feld, Lars P

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Abstract

Tax competition is supposed to lead to the collapse of the welfare state because, first, it will become difficult for a single jurisdiction to levy a redistribution tax upon the rich and mobile, and second, such a policy, if undertaken in one jurisdiction, will attract poor individuals from other jurisdictions and erode internal redistribution policies. In this paper, the impact of personal income taxes and transfers on residence decisions of taxpayers is analyzed with Swiss subfederal data. The relationship of tax competition and the erosion of the Swiss welfare state is tested with aggregate data on income redistribution. Copyright 2000 by Kluwer Academic Publishers

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Publisher Info
Article provided by Springer in its journal Public Choice.

Volume (Year): 105 (2000)
Issue (Month): 1-2 (October)
Pages: 125-64
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Handle: RePEc:kap:pubcho:v:105:y:2000:i:1-2:p:125-64

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  1. Matthieu Leprince & Sonia Paty & Emmanuelle Reulier, 2005. "Choix d'imposition et interactions spatiales entre collectivités locales. Un test sur les départements français," Recherches économiques de Louvain, De Boeck Université, vol. 71(1), pages 67-93. [Downloadable!]
  2. Hans-Günter Krüsselberg, 2005. "Milton Friedman und der Wissenschaftliche Beirat für Familienfragen Elternkompetenz und Anteilscheine am Schulbudget – Gedanken über Reformpotenziale," Marburg Working Papers on Economics 200506, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung). [Downloadable!]
  3. Lars P. Feld, 2004. "Le fédéralisme financier en Allemagne: Coopération ou concurrence?," Marburg Working Papers on Economics 200416, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung). [Downloadable!]
  4. Lars P. Feld & Bruno S. Frey, 2006. "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," CREMA Working Paper Series 2006-13, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:
  5. Matthieu LEPRINCE & Sonia PATY & Emmanuelle REULIER, 2005. "Choix dÕimposition et interactions spatiales entre collectivitŽs locales : un test sur les dŽpartements franais," Discussion Papers (REL - Recherches Economiques de Louvain) 2005013, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES). [Downloadable!]
  6. Breton, Albert & Ursprung, Heinrich, 2002. "Globalisation, Competitive Governments, and Constitutional Choice in Europe," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  7. Lars P. Feld & Emmanuelle Reulier, 2005. "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," CREMA Working Paper Series 2005-19, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:
  8. Lars P. Feld & Bruno S. Frey, 2004. "Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale," Marburg Working Papers on Economics 200426, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung). [Downloadable!]
  9. Alfons Weichenrieder & Oliver Busch, 2005. "Artificial Time Inconsistency as a Remedy for the Race to the Bottom," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  10. Lars P. Feld & Christoph A. Schaltegger & Jan Schnellenbach, 2005. "On Government Centralization and Fiscal Referendums: A Theoretical Model and Evidence from Switzerland," CREMA Working Paper Series 2005-18, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:
  11. Lars P. Feld & Gebhard Kirchgässner, 2004. "Sustainable Fiscal Policy in a Federal System: Switzerland as an Example," Marburg Working Papers on Economics 200424, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung). [Downloadable!]
    Other versions:
  12. Helmut Seitz, 2008. "Minimum Standards, Fixed Costs and Taxing Autonomy of Subnational Governments," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  13. Lars Feld, 2005. "The European constitution project from the perspective of constitutional political economy," Public Choice, Springer, vol. 122(3), pages 417-448, March. [Downloadable!] (restricted)
    Other versions:
  14. Lars P Feld, 2004. "On Tax Competition: The (Un-)Expected Advantages of Decentralized Fiscal Autonomy," Marburg Working Papers on Economics 200425, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung). [Downloadable!]
  15. Richter, Wolfram F., 2002. "Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement," IZA Discussion Papers 490, Institute for the Study of Labor (IZA). [Downloadable!]
  16. Feld, Lars P. & Kirchgaessner, Gebhard, 2000. "Income Tax Competition at the State and Local Level in Switzerland," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:
  17. SALMON, Pierre, 2005. "Horizontal competition among governments," LEG - Document de travail - Economie 2005-02, LEG, Laboratoire d'Economie et de Gestion, CNRS UMR 5118, Université de Bourgogne. [Downloadable!]
  18. Christoph A. Schaltegger & Lars Feld, 2001. "On Government Centralization and Budget Referendums: Evidence from Switzerland," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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