The influence of taxes on migration: evidence from Switzerland
利用瑞士家庭面板微观数据，研究发现尽管社区间税负差异扩大且存在吸引居民的税收政策，但税收并未显著影响移民决策，住房市场因素才是关键。
Empirical studies on the impact of taxation on migration have been limited by a lack of comparable data in an international context and a lack of variation in tax burdens within countries. A notable exception to the latter is Switzerland. Prior empirical studies on tax competition in Switzerland have had to rely on aggregated data. In general, these studies have been supportive of the notion of tax competition, i.e., high earners tend to relocate to low-tax regions. The authors use an alternative panel approach based on micro-data from the first three waves of the newly established Swiss Household Panel. Despite active community tax policies aimed at attracting new residents and a significant increase in tax-burden dispersion among communities in the past decade, no tax-induced migration is observed. Migration decisions are found to be strongly influenced by accommodation-related factors that point to important housing-market effects.