Steuerwettbewerb und sozialräumliche Segregation

Michael Graff
This article discusses the theoretical justifications of Swiss internal tax competition, discusses its normative justifications and questions some of the assumptions that are widely accepted as certainties and the validity of some of its premises. An analysis of a data set on tax rates, house prices and poverty indicators for the 26 Swiss cantons since the mid-1980s shows that inter-cantonal tax competition (notwithstanding the intended impact on prudent management of public expenditure, taking into account...
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