TY  - RPRT
        AU  - Liebig, Thomas
AU  - Puhani, Patrick A.
AU  - Sousa-Poza, Alfonso
        TI  - Taxation and Internal Migration: Evidence from the Swiss Census Using Community-Level Variation in Income Tax Rates
        PY  - 2006/Oct/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 2374
        UR  - https://www.iza.org/publications/dp2374
        AB  - We investigate the relationship between income tax rate variation and internal migration for the unique case of Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis of their influence on migration. Specifically, using Swiss census data, we analyze migratory responses to tax rate variations for various groups defined by age, education, and nationality/residence permit. The results suggest that young Swiss college graduates are most sensitive to tax rate differences, but the estimated effects are not large enough to offset the revenue-increasing effect of a rise in tax rate. The migratory responses of foreigners and other age-education groups are even smaller, and reverse causation seems negligible.
        KW  - Switzerland
KW  - mobility
KW  - taxation
KW  - immigration
KW  - residence permit
KW  - visa status
KW  - foreigners
        ER  -