摘要：In this paper, we provide empirical evidence for the influence of income taxes on the choice
of residence of taxpayers at the local level. The fact that Swiss communities can individually
set tax multipliers thereby shifting the progressive tax scheme which is fixed at the cantonal
(state) level enables us to study the effect of differences in income taxation on individuals’
choice of location within an economically and culturally homogeneous region. Using panel
IV regressions covering the years 1991-2003 and 171 communities in the Swiss canton of
Zurich and spatial error regressions for the 171 communities in 2003, we find substantial
evidence for income sorting
关键词：tax competition, fiscal federalism, income segregation, income tax.
