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Seminar by Dr. Rainer Widmann, Max Planck Institute


Event details

Date and time 18.09.2019 12:0013:30  
Place and room
Speaker Dr. Rainer Widmann, Max Planck Institute
Category Conferences - Seminars
"Immigrant inventors and local income taxes: evidence from Swiss municipalities"

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


  • cdm-seminars@epfl.ch