Table 6 Changing the progressive tax scheme: effect on municipality characteristics
From: Tiebout sorting with progressive income taxation and a fiscal equalization scheme
Tax scheme | |||||
|---|---|---|---|---|---|
Baseline | More progressive | Linear | |||
Housing price | p | 1 | 13.331 | 13.293 | 13.361 |
2 | 13.352 | 13.348 | 13.277 | ||
Tax rate multiplier | t | 1 | 0.828 | 0.816 | 0.818 |
2 | 1.137 | 1.075 | 1.213 | ||
Public consumption | g | 1 | 12.606 | 13.094 | 11.672 |
2 | 17.407 | 18.576 | 16.047 | ||
Public expenditure | G/N | 1 | 3.059 | 3.141 | 2.724 |
2 | 4.573 | 4.874 | 4.655 | ||
Population | N | 1 | 142.934 | 139.534 | 200.272 |
2 | 217.066 | 220.466 | 159.728 | ||
Average income | Y/N | 1 | 97.902 | 100.861 | 66.559 |
2 | 60.980 | 59.677 | 87.025 | ||
FES payment | FES | 1 | \(-\)1.787 | \(-\)2.702 | \(-\)0.139 |
2 | 1.456 | 1.969 | \(-\)0.893 | ||