期刊
JOURNAL OF PUBLIC ECONOMICS
卷 219, 期 -, 页码 -出版社
ELSEVIER SCIENCE SA
DOI: 10.1016/j.jpubeco.2023.104822
关键词
Inventor mobility; Personal income taxes; Regional development
类别
This paper examines the impact of local personal income tax rates on the attractiveness of municipalities as residential locations for immigrant inventors in Switzerland. Using differences in top income tax rates across state borders, the author finds that the probability of an inventor choosing to live in a border municipality is elastic with respect to the top net-of-tax rate, with an elasticity of around 3.2. Additional evidence suggests that inventors' residential location choices have significant implications for entrepreneurial activity and local knowledge spillovers.
This paper studies the relationship between local personal income tax rates and the attractiveness of municipalities as residential locations for immigrant inventors in Switzerland. Exploiting sharp differ-ences in top income tax rates across state borders, I find an elasticity of the probability that an inventor takes residence in a border municipality with respect to the top net-of-tax rate of around 3.2. Additional evidence suggests that inventors' residential location choices are consequential for the localization of entrepreneurial activity and local knowledge spillovers. CO 2023 Elsevier B.V. All rights reserved.
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