文章基本信息

标题：Alleged Tax Competition: The Mysterious Death of Inheritance Taxes in Switzerland
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作者：Marius Brülhart ; Raphaël Parchet
期刊名称：DEEP Cahiers de Recherches Économiques / Université de Lausanne
出版年度：2010
卷号：1
出版社：Université de Lausanne
摘要：Interjurisdictional competition over mobile tax bases is an easily understood mechanism, but actual tax-base elasticities are difficult to estimate. Political pressure for reducing tax rates could therefore be based on erroneous estimates of the mobility of tax bases. We show that tax competition provided the overwhelmingly dominant argument in the policy debates leading to a succession of reforms of bequest taxation by Swiss cantons. Yet, we find only very weak statistical evidence of a relationship between tax burdens on bequests and the concerned tax base of wealthy elderly individuals. Moreover, inheritance tax revenues are found to increase in inheritance tax rates even in the long run, and actual tax rates lie well below the revenue-maximising levels throughout. The alleged pressures of tax competition did not seem in reality to exist.
关键词：: tax competition; inheritance taxation; fiscal federalism