Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis … revenueincreasing effect of a rise in tax rate. The migratory responses of foreigners and other age-education groups are even smaller …

Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis … revenue-increasing effect of a rise in tax rate. The migratory responses of foreigners and other age-education groups are even …

We study the effects of decentralized wealth taxation on mobility and the effectiveness of tax coordination at … positive tax rates. We find the mobility responses to wealth taxes are within the range of prior estimates with respect to … income taxes. However, wealth tax mobility responses generate losses to personal income tax revenues that are six times …

with superstar phenomenon, increases with earnings. Our results suggest a novel margin of mobility responses for top …

with superstar phenomenon, increases with earnings. Our results suggest a novel margin of mobility responses for top …

We study the effects of decentralized wealth taxation on mobility and the effectiveness of tax coordination at … positive tax rates. We find the mobility responses to wealth taxes are within the range of prior estimates with respect to … income taxes. However, wealth tax mobility responses generate losses to personal income tax revenues that are six times …