کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5058141 | 1476615 | 2016 | 5 صفحه PDF | دانلود رایگان |
- This study provides new data about pre- and post-tax top income shares in Switzerland, from the 1945-2012 period.
- The development differs considerably among the top income groups.
- The highest-income households are able to avoid increased cantonal redistribution by self-sorting into low-tax cantons.
- The lower-level top income groups benefit from tax policy changes.
- Despite fiscal federalism, post-tax income concentration has been exceptionally stable in Switzerland.
The literature on income concentration largely focuses on pre-tax income; the current study provides new data concerning both pre- and post-tax top income shares in Switzerland, from the 1945-2012 period. Redistribution due to progressive income taxes increased until the 1970s, and since then, the highest-income households have avoided increased cantonal income taxes by taking residence in low-tax cantons. Lower-level top income groups are less mobile than the highest-level groups, but have benefited from tax policy reforms since the 1980s. Nonetheless, despite fiscal federalism, redistribution and post-tax income concentration have been exceptionally stable in Switzerland.
Journal: Economics Letters - Volume 148, November 2016, Pages 5-9