Strategic tax competition in Switzerland : evidence from a panel of the Swiss cantons
Year of publication: |
2005
|
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Authors: | Feld, Lars ; Reulier, Emmanuelle |
Publisher: |
Munich : Center for Economic Studies and ifo Institute (CESifo) |
Subject: | Steuerwettbewerb | Teilstaat | Einkommensteuerpolitik | Spieltheorie | Schätzung | Schweiz | tax competition | strategic tax setting | personal income taxes |
Series: | CESifo Working Paper ; 1516 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 50053845X [GVK] hdl:10419/18980 [Handle] |
Classification: | H71 - State and Local Taxation, Subsidies, and Revenue ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H73 - Interjurisdictional Differentials and Their Effects |
Source: |
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Strategic Tax Competition in Switzerland : Evidence from a Panel of the Swiss Cantons
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