Tax harmonization and tax competition in the European Union: Lessons from Switzerland

• 成果类型: Article; Proceedings Paper
• 署名作者: Kirchgassner, G; Pommerehne, WW
• 署名单位: Saarland University; University of Zurich
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/0047-2727(95)01556-6
• 发表日期: 1996
• 页码: 351-371
• 关键词: Tax competition; Fiscal federalism; European integration

摘要

This paper presents empirical evidence on individual income tax competition in Switzerland. Tax competition has some influence on the spread of people with high income over the cantons, and it is partly capitalised in dwelling rents. However, it neither leads to a collapse of public good supply nor makes redistribution by the fiscal authorities impossible. Thus, if tax competition works well in Switzerland there is no reason why it should have disastrous effects in a future European Union.