Arbeitspapier
The long run effect of taxes on the distribution of top income shares: an empirical investigation
We provide empirical evidence on the impact of personal income taxes and tax competition on income concentration in Switzerland. The fact that Swiss cantons have considerable taxing power enables us to study the effect of differences in the tax burden as well as in the pressure of tax competition on the distribution of top income shares within Switzerland. Using panel regressions covering all 26 Swiss cantons over the years 1917 to 2007 we find substantial evidence that tax competition is a major driving force behind the cantonal tax setting behaviour shaping cantonal income concentration for the very top incomes significantly.
- Sprache
-
Englisch
- Erschienen in
-
Series: CREMA Working Paper ; No. 2012-22
- Klassifikation
-
Wirtschaft
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Gorgas, Christoph
Schaltegger, Christoph A.
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Research in Economics, Management and the Arts (CREMA)
- (wo)
-
Basel
- (wann)
-
2012
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Gorgas, Christoph
- Schaltegger, Christoph A.
- Center for Research in Economics, Management and the Arts (CREMA)
Entstanden
- 2012
Ähnliche Objekte (12)
Environmental taxes in the long run
Environmental taxes in the long run
What Determines the Capital Share over the Long Run of History?
What determines the capital share over the long run of history?
What Determines the Capital Share over the Long Run of History?
What Determines the Capital Share over the Long Run of History?
Income shares, secular stagnation, and the long-run distribution of wealth
Income shares, secular stagnation, and the long-run distribution of wealth
The Macroeconomics of Share Prices in the Medium Term and in the Long Run
Cigarette Taxes and Smoking in the Long Run
Labor share and growth in the long run
The impact of financial transaction taxes on stock markets: Short-run effects, long-run effects, and migration
Environmental taxes in the long run
Environmental taxes in the long run
What Determines the Capital Share over the Long Run of History?
What determines the capital share over the long run of history?
What Determines the Capital Share over the Long Run of History?
What Determines the Capital Share over the Long Run of History?
Income shares, secular stagnation, and the long-run distribution of wealth
Income shares, secular stagnation, and the long-run distribution of wealth
The Macroeconomics of Share Prices in the Medium Term and in the Long Run
Cigarette Taxes and Smoking in the Long Run
Labor share and growth in the long run
The impact of financial transaction taxes on stock markets: Short-run effects, long-run effects, and migration
Environmental taxes in the long run
Environmental taxes in the long run
What Determines the Capital Share over the Long Run of History?
What determines the capital share over the long run of history?
What Determines the Capital Share over the Long Run of History?
What Determines the Capital Share over the Long Run of History?
Income shares, secular stagnation, and the long-run distribution of wealth
Income shares, secular stagnation, and the long-run distribution of wealth
The Macroeconomics of Share Prices in the Medium Term and in the Long Run
Cigarette Taxes and Smoking in the Long Run
Labor share and growth in the long run