| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP8665 |
| DP8665 Alleged Tax Competition: The Mysterious Death of Bequest Taxes in Switzerland | |
| Marius Brülhart; Raphael Parchet | |
| 发表日期 | 2011-11-01 |
| 出版年 | 2011 |
| 语种 | 英语 |
| 摘要 | Interjurisdictional competition over mobile tax bases is an easily understood mechanism, but actual tax-base elasticities are difficult to estimate. Political pressure for reducing tax rates could therefore be based on erroneous estimates of the mobility of tax bases. We show that tax competition provided the most prominent argument in the policy debates leading to a succession of reforms of bequest taxation by Swiss cantons. Yet, we find only very weak statistical evidence of a relationship between tax burdens on bequests and the concerned tax base of wealthy elderly individuals. Moreover, bequest tax revenues are found to increase in bequest tax rates even in the long run, and we cannot reject the hypothesis that the elasticity of bequest tax revenue with respect to the average bequest tax rate is equal to one. The alleged pressures of tax competition did not seem in reality to exist. |
| 主题 | Public Economics |
| 关键词 | Bequest taxation Fiscal federalism Tax competition |
| URL | https://cepr.org/publications/dp8665 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/537502 |
| 推荐引用方式 GB/T 7714 | Marius Brülhart,Raphael Parchet. DP8665 Alleged Tax Competition: The Mysterious Death of Bequest Taxes in Switzerland. 2011. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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