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| Tekijä: | Feld, L. P. Kirchgässner, G. |
| Otsikko: | The impact of corporate and personal income taxes on the location of firms and on employment: some panel evidence for the Swiss cantons |
| Lehti: | Journal of Public Economics
2003 : JAN, VOL. 87:1, p. 129-155 |
| Asiasana: | Income tax Location of industry Taxation Competition Switzerland |
| Kieli: | eng |
| Tiivistelmä: | The authors present econometric evidence on the influence of corporate and personal income taxes on the regional distribution of firms in 1981 and 1991 and on cantonal employment using a panel data set of the 26 Swiss cantons from 1985 to 1997. The results show that corporate and personal income taxes deter firms to locate in a canton and subsequently reduce cantonal employment. |
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