Data and Code for: Who Bears the Burden of Local Taxes?

Principal Investigator(s): View help for Principal Investigator(s) Marius Brülhart, University of Lausanne; Jayson Danton, Swiss National Bank; Raphaël Parchet, Università della Svizzera italiana; Jörg Schläpfer, Wüest Partner

Version: View help for Version V1

Name	File Type	Size	Last Modified
Replication package (ICPSR)			04/22/2024 03:17:PM

Project Citation:

Brülhart, Marius, Danton, Jayson, Parchet, Raphaël, and Schläpfer, Jörg. Data and Code for: Who Bears the Burden of Local Taxes? Nashville, TN: American Economic Association [publisher], 2025. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2025-01-07. https://doi.org/10.3886/E192021V1

Project Description

Summary: We study the distributional effects of local taxes and find them to be strikingly progressive. We calibrate a structural model of a multi-municipality local labor market with new reduced-form elasticity estimates. Households with children are found to be considerably less mobile than households without children and to have moderately stronger preferences for locally provided public goods. Combined with capitalization of taxes into housing prices and non-homothetic housing demand, this implies that the incidence of local income taxes mainly falls on above-median income childless households. Local income taxes, even if flat-rate, turn out to be more progressive than property taxes.

Funding Sources: Swiss National Science Foundation (147668, 159348, 182380, 192546)

Scope of Project

Subject Terms: taxpayers; income tax; housing costs

JEL Classification:
      H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
      H71 State and Local Taxation, Subsidies, and Revenue
      R21 Urban, Rural, Regional, Real Estate, and Transportation Economics: Housing Demand
      R31 Housing Supply and Markets

Geographic Coverage: Switzerland

Time Period(s): 1/1/2004 – 12/31/2014

Universe: All households in Switzerland. All house price postings.

Data Type(s): administrative records data; aggregate data; event/transaction data

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Published Versions

V1 [2025-01-07]

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