Data and Code for: Behavioral Responses to Wealth Taxes: Evidence from Switzerland
收藏ICPSR2022-01-01 更新2026-04-16 收录
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https://www.openicpsr.org/openicpsr/project/142381/version/V1/view?path=/openicpsr/142381/fcr:versions/V1/case-study/rawdata/disclosure/2019-01-24-sv-praesentation-de.pdf&type=file
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资源简介：
We study how reported wealth responds to changes in wealth tax rates. Exploiting rich intra-national variation in Switzerland, we find that a 1 percentage point drop in the wealth tax rate raises reported wealth by at least 43% after 6 years. Administrative tax records of two cantons with quasi-randomly assigned differential tax reforms suggest that 24% of the effect arise from taxpayer mobility and 21% from a concurrent rise in reported house prices. Savings responses appear unable to explain more than a small fraction of the remainder, suggesting sizable evasion responses in this setting with no third-party reporting of financial wealth.
提供机构：
University of Basel and University of Lausanne; MIT; University of Lausanne; University of Basel
创建时间：
2022-01-01
