Immigrant inventors and local income taxes: Evidence from Swiss municipalities
研究了瑞士地方个人所得税率对移民发明家居住地选择的影响，发现税率弹性约为3.2，且发明家的居住选择会影响创业活动和知识溢出。
This paper studies the relationship between local personal income tax rates and the attractiveness of municipalities as residential locations for immigrant inventors in Switzerland. Exploiting sharp differences in top income tax rates across state borders, I find an elasticity of the probability that an inventor takes residence in a border municipality with respect to the top net-of-tax rate of around 3.2. Additional evidence suggests that inventors’ residential location choices are consequential for the localization of entrepreneurial activity and local knowledge spillovers .