Abstract
SummaryOver the last six years, researchers collaborating through the SNF Sinergia Project have collected data on fiscal federalism in Switzerland over more than half a century. The analysis of these new data in a range of projects has generated new and robust evidence on fiscal interdependencies among local governments and on behavioral responses of households facing local differences This article presents some of the data collected and reports on nine examples of associated research projects.
Highlights
Switzerland represents a unique laboratory for the study of decentralized decision making and financing of public goods
For the personal income tax base, the publicly available data generated by the Sinergia researchers report detailed descriptive statistics of different measures of the tax base for all Swiss municipalities and cantons since 1973
The results provide robust evidence for tax optimization strategies: individuals with wealth just above the threshold are more likely to choose a combination of annuity and lump sum than those with wealth just below the threshold
Summary
Over the last six years, researchers collaborating through the SNF Sinergia Project have collected data on fiscal federalism in Switzerland over more than half a century. The analysis of these new data in a range of projects has generated new and robust evidence on fiscal interdependencies among local governments and on behavioral responses of households facing local differences. A video recording of the keynote lecture is available online at https://youtu.be/XhvmMm8bLCA. I thank Marius Brülhart, Monika Bütler, Patricia Funk, Mario Jametti, Raphaël Parchet, Marcus Roller, Anja Roth and Michaela Slotwinski for their help in preparing both keynote lecture and this text
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