000			01804nab a2200313 c 4500
003			ES-MaIEF
005			20190304143106.0
007			ta
008			190304t2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967038 _aEugster, Beatrix‏
245		0	_aCulture and taxes _c Beatrix Eugster, Raphaël Parchet
260			_c2019
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aWe propose a difference-in-differences strategy to identify the existence of interjurisdictional tax competition. Our strategy rests on differences between desired tax levels determined by culture-specific preferences and equilibrium tax levels determined by fiscal externalities and by preferences. While preferences differ systematically between French-speaking and German-speaking Swiss municipalities, local income tax burdens exhibit smooth spatial gradients. To qualify the empirical evidence, we develop a theoretical model of strategic tax setting by local governments that anticipate the effects of taxes on the per capita income and the median “hedonic” income, two inextricable consequences of the sorting of heterogeneous individuals.
650		4	_948067 _aPOLITICA FISCAL
650		4	_947876 _aOPINION PUBLICA
650		4	_944139 _aCULTURA
650		4	_940318 _aCOMPETENCIA FISCAL NOCIVA
650		4	_940558 _aCONFLICTOS JURISDICCIONALES
650		4	_948486 _aSUIZA
700	1		_962460 _aParchet, Raphaël
773	0		_9159527 _oOP 229/2019/1 _tJournal of Political Economy _w(IEF)17571 _x 0022-3808 _g v. 127, n. 1, February 2019, p. 296-337
856			_uhttps://www.journals.uchicago.edu/doi/pdfplus/10.1086/700760
942			_cART
999			_c140076 _d140076