TAXATION AND INTERNAL MIGRATION—EVIDENCE FROM THE SWISS CENSUS USING COMMUNITY‐LEVEL VARIATION IN INCOME TAX RATES*
利用瑞士社区层面所得税税率差异，研究税率变化对内部移民的影响，发现年轻大学毕业生对税率差异最敏感，但效应不足以抵消增税带来的收入增长。
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 revenue‐increasing 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.