المستودع الأكاديمي جامعة المدينة

Income segregation and local progressive taxation : empirical evidence from Switzerland

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dc.creator Schmidheiny, Kurt
dc.date 2004
dc.date.accessioned 2013-10-16T07:00:50Z
dc.date.available 2013-10-16T07:00:50Z
dc.date.issued 2013-10-16
dc.identifier http://hdl.handle.net/10419/18678
dc.identifier ppn:477409016
dc.identifier.uri http://koha.mediu.edu.my:8181/xmlui/handle/10419/18678
dc.description This study investigates spatial segregation of the population in fiscally decentralized urban areas. The theoretical part proposes the progressivity of local income taxes as a new explanation for income segregation. The empirical part studies how income tax differentials across municipalities in the Swiss metropolitan area of Basel affect the households? location decisions. The (multinomial) location choice of households is investigated within the framework of the random utility maximization model (RUM). The theoretical model is used to identify the household preferences applied in the RUM. The empirical results show that rich households are significantly and substantially more likely to move to low-tax municipalities than poor households.
dc.language eng
dc.publisher
dc.relation CESifo working papers 1313
dc.rights http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject R23
dc.subject R20
dc.subject H73
dc.subject H71
dc.subject ddc:330
dc.subject location choice
dc.subject income segregation
dc.subject fiscal federalism
dc.subject progressive taxation
dc.subject discrete choice
dc.subject Gemeindesteuer
dc.subject Einkommensteuer
dc.subject Steuerbelastung
dc.subject Wohnstandort
dc.subject Stadt-Land-Beziehung
dc.subject Basel
dc.title Income segregation and local progressive taxation : empirical evidence from Switzerland
dc.type doc-type:workingPaper


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