Taxing Wealth: Evidence from Switzerland
NBER Working Paper No. 22376
---- Acknowledgements ----
We are grateful to Jonathan Petkun for excellent research assistance, to Etienne Lehmann, Jim Poterba and seminar participants at Bristol, Geneva, Kentucky, MIT and Yale for helpful comments, to the tax administration of the canton of Bern for allowing us to use their micro data for the purpose of this research, to Raphaël Parchet and Stephan Fahrländer for sharing valuable complementary data and to Nina Munoz-Schmid and Roger Amman of the Swiss Federal Tax Administration for useful information. Financial support from the Swiss National Science Foundation (Sinergia grant 147668) is gratefully acknowledged. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.
---- Disclosure of Financial Relationships for Kurt Schmidheiny ----
The individual-level data used in our research are proprietary. They were obtained from the tax administration of the canton of Bern in Switzerland, subsequent to a consulting project in 2014-2015 that focused on income taxation. I have not consulted for this canton since then. The tax administration requested to review the results of the study prior to their dissemination to ensure that the confidentiality of the data is not unintentionally compromised.