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Erscheinungsjahr: 
2024
Schriftenreihe/Nr.: 
CESifo Working Paper No. 11093
Verlag: 
CESifo GmbH, Munich
Zusammenfassung: 
We use a novel rich-list data set to estimate the sensitivity of the location choice of superrich foreigners to a special tax regime, under which wealthy foreigners are taxed on their living expenses, rather than their true income and wealth. We are the first to evaluate this controversial Swiss policy, and show that when some Swiss cantons abolished this practice, their stock of super-rich foreigners dropped by 43% as a consequence. We find no response for the Swiss super-rich, who were unaffected by the policy change.
Schlagwörter: 
super-rich
location-choice
tax mobility
expenditure-based taxation
preferential taxation
tax competition
JEL: 
H24
H71
H73
R23
Dokumentart: 
Working Paper
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