Culture and Taxes
Culture and Taxes
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DOI：
10.1086/700760
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发表时间：
2019-02-01
影响因子：
8.2
通讯作者：
Parchet, Raphael
中科院分区：
文献类型：
--
作者：
Eugster, Beatrix;Parchet, Raphael
我们提出了一个差异中的差异战略，以确定存在的管辖区间的税收竞争。我们的策略依赖于由文化特定偏好决定的期望税收水平与由财政外部性和偏好决定的均衡税收水平之间的差异。尽管瑞士法语区和德语区的偏好存在系统性差异，但地方所得税负担呈现出平滑的空间梯度。为了验证实证证据，我们建立了一个地方政府战略性税收设定的理论模型，该模型预测了税收对人均收入和“享乐”收入中位数的影响，这是异质个体分类的两个不可分割的后果。
We propose a difference-in-differences strategy to identify the existence of interjurisdictional tax competition. Our strategy rests on differences between desired tax levels determined by culture-specific preferences and equilibrium tax levels determined by fiscal externalities and by preferences. While preferences differ systematically between French-speaking and German-speaking Swiss municipalities, local income tax burdens exhibit smooth spatial gradients. To qualify the empirical evidence, we develop a theoretical model of strategic tax setting by local governments that anticipate the effects of taxes on the per capita income and the median "hedonic" income, two inextricable consequences of the sorting of heterogeneous individuals.