Feld, Lars P.; Reulier, Emmanuelle - 2021
. It is well known from studies about Swiss cantonal and local income tax competition that Swiss taxpayers reside where … income taxes are low. In this paper, empirical results on strategic tax setting by cantonal governments are presented for a … panel of the Swiss cantons from 1984 to 1999. Completing the evidence on Swiss tax competition, the income tax rates in …