Gorgas Christoph
The long run effect of taxes on the distribution of top income shares:
an empirical investigation
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Archived
We provide empirical evidence on the impact of personal income taxes and taxcompetition on income concentration in Switzerland. The fact that Swiss cantons have considerable taxing power enables us to study the effect of differences in the ...
We study the income concentration in the Swiss federation over the course of the 20th centuryusing federal income tax statistics. The results suggest that top incomes in Switzerland evolved over time rather remaining constant across differe...