Income tax competition at the State and Local Level in Switzerland

Regional Science and Urban Economics

Volumn 31, Issue 2-3, 2001, Pages 181-213

  Feld, Lars P ^a   Kirchgässner, Gebhard ^a  

^a UNIVERSITY OF ST GALLEN   (Switzerland)

Author keywords

Fiscal fedralism; Personal income taxes; Tax competition; Transfer payments

Indexed keywords

CAPITAL FLOW; COMPETITION; FISCAL POLICY; INCOME; TAX SYSTEM;

SWITZERLAND;

EID: 0035074996     PISSN: 01660462     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0166-0462(00)00084-3     Document Type: Article

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