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Income Segregation and Local Progressive Taxation: Empirical Evidence from Switzerland

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dc.creator Schmidheiny, Kurt
dc.date 2003
dc.date.accessioned 2013-10-16T07:03:43Z
dc.date.available 2013-10-16T07:03:43Z
dc.date.issued 2013-10-16
dc.identifier http://hdl.handle.net/10419/19220
dc.identifier ppn:371005086
dc.identifier RePEc:zbw:hwwadp:26217
dc.identifier.uri http://koha.mediu.edu.my:8181/xmlui/handle/10419/19220
dc.description Swiss metropolitan areas are comprised of a system of communities with considerable fiscal autonomy. This study investigates how the income tax differentials across communities in an urban area affect the households` location decisions. Data from the urban agglomeration of Basel for the year 1997 is used. This unique data set contains tax information from all households that moved either within the city center of Basel or from the city center to the outskirts. The community choice of the households is investigated within the framework of the random utility maximization model (RUM). A theoretical model with progressive income taxation is developed to identify the household preferences applied in the RUM. Different econometric spezifications of the error term structure, such as conditional logit, nested logit and multinomial probit are compared. The empirical results show that rich households are significantly and substantially more likely to move to low-tax communities than poor households.
dc.language eng
dc.publisher
dc.relation HWWA Discussion Paper 248
dc.rights http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject H73
dc.subject H71
dc.subject R23
dc.subject R20
dc.subject ddc:330
dc.subject Location Choice
dc.subject Discrete Choice
dc.subject Multinomial Probit
dc.subject Mixed Logit
dc.subject Spatial Autocorrelation
dc.subject Income Segregation
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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