Behavioral Responses to Local Tax Rates: Quasi-Experimental Evidence from a Foreigners' Tax Scheme in Switzerland
K Schmidheiny, M Slotwinski - 2015 - papers.ssrn.com
We study behavioral responses to local income taxes exploiting a special tax regime which
applies to foreign employees residing in Switzerland. The used institutional setting
generates two thresholds through which locally heterogeneous taxation is assigned: An
income threshold at 120,000 Swiss francs and a duration threshold at 5 years of stay in
Switzerland. We exploit these thresholds by applying a discontinuity in density design and a
fuzzy RDD to administrative income data. We find causal evidence for strategic income …
applies to foreign employees residing in Switzerland. The used institutional setting
generates two thresholds through which locally heterogeneous taxation is assigned: An
income threshold at 120,000 Swiss francs and a duration threshold at 5 years of stay in
Switzerland. We exploit these thresholds by applying a discontinuity in density design and a
fuzzy RDD to administrative income data. We find causal evidence for strategic income …
Behavioral Responses to Local Tax Rates: Quasi-Experimental Evidence from a Foreigners Tax Scheme in Switzerland
M Slotwinski, K Schmidheiny - VfS Annual Conference 2014 …, 2014 - ideas.repec.org
We study behavioral responses to local income taxes exploiting a special tax regime which
applies to foreign employees residing in Switzerland. The used institutional setting
generates two thresholds through which locally heterogeneous taxation is assigned: An
income threshold at 120,000 Swiss francs and a duration threshold at 5 years of stay in
Switzerland. We exploit these thresholds by applying a discontinuity in density design and a
fuzzy RDD to administrative income data. We find causal evidence for strategic income …
applies to foreign employees residing in Switzerland. The used institutional setting
generates two thresholds through which locally heterogeneous taxation is assigned: An
income threshold at 120,000 Swiss francs and a duration threshold at 5 years of stay in
Switzerland. We exploit these thresholds by applying a discontinuity in density design and a
fuzzy RDD to administrative income data. We find causal evidence for strategic income …
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