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What Do Immigrants Value Most About Switzerland? Evidence of the Relative Importance of Income Taxes

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  • Mario Morger

Abstract

This study investigates the importance of income taxes relative to other pull factors of migration. In line with the existing literature, evidence from Swiss immigrants indicates that low income taxes are - at least for experienced employees - a significant consideration for migration decisions. However, due to a separate tax treatment of most of the immigrants, only cantonal-level taxes, not municipal taxes, are found to be a significant pull factor. Dominance analysis suggests that the importance of taxes compared to other locational factors is rather low. Network effects and labor market conditions are by far the most important factors that influence the choice of a destination municipality.

Suggested Citation

  • Mario Morger, 2017. "What Do Immigrants Value Most About Switzerland? Evidence of the Relative Importance of Income Taxes," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 73(4), pages 424-453, December.
    • Handle: RePEc:mhr:finarc:urn:sici:0015-2218(201712)73:4_424:wdivma_2.0.tx_2-y
    DOI: 10.1628/001522117X15089094661174
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    More about this item

    Keywords

    migration; tax competition; dominance analysis; relative importance;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • J61 - Labor and Demographic Economics - - Mobility, Unemployment, Vacancies, and Immigrant Workers - - - Geographic Labor Mobility; Immigrant Workers
    • R23 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Household Analysis - - - Regional Migration; Regional Labor Markets; Population

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