caa a22 4500 475840445 CHVBK 20180406123900.0 cr unu---uuuuu 170329e20001001xx s 000 0 eng 10.1023/A:1005158902456 doi (NATIONALLICENCE)springer-10.1023/A:1005158902456 Feld Lars SIAW, University of St. Gallen, Dufourstr. 48, CH-9000, St. Gallen, Switzerland aut Tax Competition and Income Redistribution: An Empirical Analysis for Switzerland [Elektronische Daten] [Lars Feld] Tax competition is supposed to lead to thecollapse of the welfare state because, first, it willbecome difficult for a single jurisdiction to levy aredistribution tax upon the rich and mobile, andsecond, such a policy, if undertaken in onejurisdiction, will attract poor individuals from otherjurisdictions and erode internal redistributionpolicies. In this paper, the impact of personal incometaxes and transfers on residence decisions oftaxpayers is analyzed with Swiss subfederal data. Therelationship of tax competition and the erosion of theSwiss welfare state is tested with aggregate data onincome redistribution. Kluwer Academic Publishers, 2000 Public Choice Kluwer Academic Publishers 105/1-2(2000-10-01), 125-164 0048-5829 105:1-2<125 2000 105 11127 https://doi.org/10.1023/A:1005158902456 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1023/A:1005158902456 text/html Onlinezugriff via DOI NATIONALLICENCE 100 1- Feld Lars SIAW, University of St. Gallen, Dufourstr. 48, CH-9000, St. Gallen, Switzerland aut NATIONALLICENCE 773 0- Public Choice Kluwer Academic Publishers 105/1-2(2000-10-01), 125-164 0048-5829 105:1-2<125 2000 105 11127 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer