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Switzerland. While there is some evidence on personal income tax competition between Swiss cantons, evidence on the impact of … intercantonal corporate income tax differences on the location of business within Switzerland is missing. In this paper, we present …
Persistent link: https://www.econbiz.de/10011398133
According to the Leviathan-Model, fiscal federalism is seen as a binding constraint on a revenue-maximizing government. The competitive pressure of fiscal federalism is supposed to reduce public sector size as compared to unitary states. However, empirical results concerning the Leviathan...
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applies to Switzerland. While there is some evidence on personal income tax competition between Swiss cantons, evidence on the … impact of intercantonal corporate income tax differences on the location of business within Switzerland is missing. in this …
Persistent link: https://www.econbiz.de/10001590539
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personal income taxes is relatively strong in Switzerland. …
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Using data of Swiss referenda from 1981 to 1999, this paper presents new empirical results which allow us to discriminate better between the decision and mobilisation hypotheses of electoral participation. First, theoretical considerations which lead to these hypotheses are presented as well as...
Persistent link: https://www.econbiz.de/10002576695