@TechReport{dp-348,
  author        = {Liebig, Thomas and Puhani, Patrick A. and Sousa-Poza,
                  Alfonso},
  astring       = {Thomas Liebig and Patrick A. Puhani and Alfonso
                  Sousa-Poza},
  title         = {TAXATION AND INTERNAL MIGRATION - EVIDENCE FROM THE SWISS
                  CENSUS USING COMMUNITY-LEVEL VARIATION IN INCOME TAX
                  RATES},
  month         = {October},
  year          = {2006},
  pages         = {38},
  size          = {480},
  number        = {348},
  language      = {en},
  keywords      = {Mobility, Immigration, Foreigners, Visa Status, Residence
                  Permit, Taxation, Switzerland},
  jelclass      = {J61, H73},
  abstract      = {We investigate the relationship between income tax rate
                  variation and internal migration for the unique case of
                  Switzerland, whose system of determining tax rates
                  primarily at the community level results in enough
                  variation to permit analysis of their influence on
                  migration. Specifically, using Swiss census data, we
                  analyze migratory responses to tax rate variations for
                  various groups defined by age, education, and
                  nationality/residence permit. The results suggest that
                  young Swiss college graduates are most sensitive to tax
                  rate differences, but the estimated effects are not large
                  enough to offset the revenueincreasing effect of a rise in
                  tax rate. The migratory responses of foreigners and other
                  age-education groups are even smaller, and reverse
                  causation seems negligible.}
}