Seminar by Dr. Rainer Widmann, Max Planck Institute
Event details
| Date | 18.09.2019 |
| Hour | 12:00 › 13:30 |
| Speaker | Dr. Rainer Widmann, Max Planck Institute |
| Location | |
| Category | Conferences - Seminars |
"Immigrant inventors and local income taxes: evidence from Swiss municipalities"
Abstract
This paper studies the relationship between local personal income tax rates and the at- tractiveness 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 locates in a municipality with respect to the top net-of-tax rate of around 3.54. I discuss that income tax rates may affect the localization of entrepreneurial activity of immigrant inventors.
Abstract
This paper studies the relationship between local personal income tax rates and the at- tractiveness 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 locates in a municipality with respect to the top net-of-tax rate of around 3.54. I discuss that income tax rates may affect the localization of entrepreneurial activity of immigrant inventors.
Practical information
- General public
- Free