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| Tekijä: | Schmidheiny, K. |
| Otsikko: | Income segregation and local progressive taxation: empirical evidence from Switzerland |
| Lehti: | Journal of Public Economics
2006 : FEB, VOL. 90:3, p. 429-458 |
| Asiasana: | household economics incomes taxation Switzerland |
| Vapaa asiasana: | segregation |
| Kieli: | eng |
| Tiivistelmä: | Spatial income segregation is studied here in fiscally decentralized urban areas. The theoretical part proposes the progressivity of local income taxes as a new theoretical explanation for income segregation. The empirical part studies how income tax differentials across municipalities affect the households' location decisions. Data from the Swiss metropolitan area of Basel that contains tax information on all moving households in 1997 is used. The findings indicate that rich households are much more likely to move to low-tax municipalities than poor households. |
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