What Do Immigrants Value Most About Switzerland? Evidence of the Relative Importance of Income Taxes
Bibliographic Data
| ID | 24050992 |
|---|---|
| Authors | Mario Morger (0000-0001-9826-444X, corresponding author) |
| Year | 2017 |
| Volume | 73 |
| Issue | 4 |
| Pages | 424-453 |
| Publication date | 2017-01-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | FinanzArchiv (JOURNAL) |
| Journal identifiers | ISSN: 0015-2218 • E-ISSN: 1614-0974 |
| Publisher | Mohr Siebeck (PUBLISHER) |
| DOI | 10.1628/001522117x15089094661174 |
| OpenAlex | W3123878966 |
| Language | EN |
| Citations received | 1 |
This study investigates the importance of income taxes relative to other pull factors of migration. In line with the existing literature, evidence from Swiss immigrants indicates that low income taxes are - at least for experienced employees - a significant consideration for migration decisions. However, due to a separate tax treatment of most of the immigrants, only cantonal-level taxes, not municipal taxes, are found to be a significant pull factor. Dominance analysis suggests that the importance of taxes compared to other locational factors is rather low. Network effects and labor market conditions are by far the most important factors that influence the choice of a destination municipality.
Cluster (spacecraft) · Demographic economics · Dominance (genetics) · Economics · Geography · Gross income · Immigration · Labour economics · Public economics · State income tax · Tax deferral · Tax reform · Value (mathematics) · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization · Migration and Labor Dynamics
| Unique citing works | 1 |
|---|---|
| Citations per year | 1 |
| Citation span | 2026 - 2026 (1) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 1 |