| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP10833 |
| DP10833 Behavioral Responses to Local Tax Rates: Quasi-Experimental Evidence from a Foreigners' Tax Scheme in Switzerland | |
| Kurt Schmidheiny; Michaela Slotwinski | |
| 发表日期 | 2015-09-20 |
| 出版年 | 2015 |
| 语种 | 英语 |
| 摘要 | We study behavioral responses to local income taxes exploiting a special tax regime which applies to foreign employees residing in Switzerland. The used institutional setting generates two thresholds through which locally heterogeneous taxation is assigned: An income threshold at 120,000 Swiss francs and a duration threshold at 5 years of stay in Switzerland. We exploit these thresholds by applying a discontinuity in density design and a fuzzy RDD to administrative income data. We find causal evidence for strategic income bunching for wage earners and tax induced intra-national mobility. Several pieces of evidence suggest that individuals have to "learn the tax code" and that knowledge and information transmission through local networks plays a major role in the behavioral response to tax incentives. |
| 主题 | International Trade and Regional Economics |
| 关键词 | Income bunching Income taxes Regression discontinuity design Tax induced mobility |
| URL | https://cepr.org/publications/dp10833 |
| 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/539662 |
| 推荐引用方式 GB/T 7714 | Kurt Schmidheiny,Michaela Slotwinski. DP10833 Behavioral Responses to Local Tax Rates: Quasi-Experimental Evidence from a Foreigners' Tax Scheme in Switzerland. 2015. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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