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Einladung: WIFO-Extern zum Thema "How Responsive are Inventors to Local Income Taxes? Evidence from Residential Location Choices in Switzerland"
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Sehr geehrte Damen und Herren,
das WIFO lädt Sie herzlich zum nächsten Termin der Vortragsreihe WIFO-Extern ein:
Montag, 18. Dezember 2017, 13:15 Uhr
WIFO, Kleiner Sitzungssaal
Rainer Widmann (Kellogg School of Management, Northwestern University)
"How Responsive are Inventors to Local Income Taxes? Evidence from Residential Location Choices in Switzerland"
Kommentar: Jürgen Janger
Abstract:
This paper studies the relationship between personal income tax rates and the residential location choice of inventors in Switzerland. Exploiting sharp differences in tax rates across state borders, I find an elasticity of the number of inventors in a municipality with respect to the net-of-tax rate (after-tax income) of around 5.5. This estimate is considerably higher than the elasticities found in previous studies. Tax policies at the local level, where inventors may take advantage of tax differences by relocating over short distances, may have particularly strong effects on the location choice. In addition, I compare the effect of income tax rates to the effect of non-pecuniary amenities, such as commuting distance, and document the relevance of political attitudes in municipalities for the residential location choice of inventors.
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Christian Glocker
WIFO – Österreichisches Institut für Wirtschaftsforschung
Arsenal, Objekt 20
1030 Wien
Tel.: +43 (1) 798 26 01-303
Fax: +43 (1) 798 93 86
Web: http://www.wifo.ac.at
E-Mail: Christian.Glocker@wifo.ac.at
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