Steuerwettbewerb und direkte Demokratie in den Schweizer Kantonen
Bibliographic Data
| ID | 6223017 |
|---|---|
| Authors | Christoph Müller (0000-0001-9399-6676, University of Bern, corresponding author) |
| Year | 2003 |
| Volume | 9 |
| Issue | 2 |
| Pages | 107-120 |
| Publication date | 2003-06-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Swiss Political Science Review (JOURNAL) |
| Journal identifiers | ISSN: 1424-7755 • E-ISSN: 1662-6370 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1002/j.1662-6370.2003.tb00415.x |
| OpenAlex | W2031693063 |
| Language | DE |
| Citations received | 1 |
| References cited | 12 |
The issue of the impact of tax competition between the cantons has been quite present in the public discussion, especially in relation with the reform of the Swiss system of financial equalization. The connection between the degree of direct democratic rights and the intensity of tax competition ana‐lysed by Feld (1997) seems to be particularly interesting for political science. Differently to the approach of Feld (1997) this research note examines it with regard to the tax policies in the cantons. In addition, a less criticized way to measure the institutions of direct democracy is used and the research period is extended. The analysis shows that there is a trade‐off between the exit‐ and the voice‐option. In other words: those cantons that have well developed direct democratic institutions, are less affected by the pressure of tax competition. As a consequence of the perceived influence, their citizens do less probably move to an other canton as a reaction to a heavy tax burden
Democracy · Economics · Indirect tax · Political economy · Political science · Politics · Public economics · Tax competition · Tax reform · Corporate Taxation and Avoidance · Electoral Systems and Political Participation · Law · Local Government Finance and Decentralization
The power to tax
Pooled Time Series Analysis
Time Series Analysis
The Calculus of Consent
Tax rates, tax administration and income tax evasion in Switzerland
The convergence of fiscal regimes and the decline of the Tiebout effect
A Pure Theory of Local Expenditures
Stärkere Volksrechte – Zufriedenere Bürger
What To Do (and Not to Do) with Time-Series Cross-Section Data
| Citations per year | 0.08 |
|---|---|
| Citation span | 2014 - 2014 (1) |
| Highly cited | No |