10.3929/ETHZ-B-000385537
Graff, Michael
Steuerwettbewerb und sozialräumliche Segregation
ETH Zurich
2019
Journal Article
Tax competition
anti-statist paradigm
socio-spatial segregation
2019-12-12
en
15 p.
application/pdf
http://rightsstatements.org/page/InC-NC/1.0/
info:eu-repo/semantics/openAccess
This article discusses the theoretical justifications of Swiss internal tax competition, discusses its normative justifications and questions some of the assumptions that are widely accepted as certainties and the validity of some of its premises. An analysis of a data set on tax rates, house prices and poverty indicators for the 26 Swiss cantons since the mid-1980s shows that inter-cantonal tax competition (notwithstanding the intended impact on prudent management of public expenditure, taking into account the preferences of taxpayers) has reinforced the socio-spatial segregation between the cantons. Since Swiss tax competition takes place not only at the cantonal but also at the intra-cantonal community levels, the findings reported here are likely to underestimate the relationships rather than overestimate them.
KOF Analysen, 2019 (4)
ISSN:1662-3517