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What Do Immigrants Value Most About Switzerland? Evidence of the Relative Importance of Income Taxes

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This study investigates the importance of income taxes relative to other pull factors of migration. In line with the existing literature, evidence from Swiss immigrants indicates that low income taxes are – at least for experienced employees – a significant consideration for migration decisions. However, due to a separate tax treatment of most of the immigrants, only cantonal-level taxes, not municipal taxes, are found to be a significant pull factor. Dominance analysis suggests that the importance of taxes compared to other locational factors is rather low. Network effects and labor market conditions are by far the most important factors that influence the choice of a destination municipality.
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Keywords: DOMINANCE ANALYSIS; MIGRATION; RELATIVE IMPORTANCE; TAX COMPETITION

Document Type: Research Article

Publication date: 01 December 2017

More about this publication?
  • As one of the world's oldest professional journals in public finance, founded in 1884, FinanzArchiv (FA) publishes original work from all fields of public economics which are of interest to an international readership, e.g. taxation, public debt, public goods, public choice, federalism, market failure, social policy, and the welfare state. Special emphasis is on high-quality theoretical and empirical papers on current policy issues.

    FA is a peer-reviewed journal commited to a prompt turnaround of submissions.

    FA is listed in the Social Science Citation Index (SSCI), in Current Contents/Social and Behavioral Sciences, in Econ Lit, in the Journal of Economic Literature, in IDEAS and RePEc and in the International Bibliography of the Social Sciences.

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