期刊
JOURNAL OF PUBLIC ECONOMICS
卷 167, 期 -, 页码 293-324出版社
ELSEVIER SCIENCE SA
DOI: 10.1016/j.jpubeco.2018.04.002
关键词
Tax-induced mobility; Income taxes; Regression discontinuity design
类别
资金
- Swiss National Science Foundation [130648, 147668]
We study location choice and residential mobility responses to local income taxes exploiting a special tax regime which applies to foreign employees residing in Switzerland. The institutional setting used generates a deterministic duration threshold at 5 years of stay in the country, at which the local tax rates an individual faces simultaneously change in all municipalities. We exploit this exogenous variation by applying a fuzzy regression discontinuity design to merged survey and administrative individual-level data. A dynamic location choice model allows us to derive testable hypotheses of individuals' location choices and mobility decisions. Our estimated treatment effects provide causal evidence for tax-induced residential choices and tax induced intra-national mobility. (C) 2018 Elsevier B.V. All rights reserved.
作者
我是这篇论文的作者
点击您的名字以认领此论文并将其添加到您的个人资料中。
推荐
暂无数据