The DOI matches its Crossref record; 22 of the 22 references it cites were found in a registry or an index.
Alleged tax competition: The mysterious death of bequest taxes in Switzerland
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“This finding is echoed by Brülhart and Parchet (2014), who find that variation in bequest taxes across Swiss cantons have little impact on the location decisions of retirees.”
From Taxation and Migration: Evidence and Policy Implications (2020) · cites this paper as Brülhart and Parchet (2014)
Citations
Cites
Biases in dynamic models with fixed effects
Nickell, S. (1981) · Econometrica · doi:10.2307/1911408 · Cited by 8,735
Robust Inference With Multiway Clustering
Cameron, A. C., Gelbach, J. B., & Miller, D. L. (2011) · Journal of Business & Economic Statistics · doi:10.1198/jbes.2010.07136 · Cited by 3,203
Econometric Theory and Methods
Davidson, R., & MacKinnon, J. G. (2003) · Cited by 1,768
Wilson, J. D. (1999) · National Tax Journal · doi:10.1086/ntj41789394 · Cited by 1,629
Strategic Interaction Among Governments: An Overview of Empirical Studies
Brueckner, J. K. (2003) · International Regional Science Review · doi:10.1177/0160017602250974 · Cited by 1,036
Bucovetsky, S. (1991) · Journal of Urban Economics · doi:10.1016/0094-1190(91)90034-5 · Cited by 692
Tax competition with interregional differences in factor endowments
Wilson, J. D. (1991) · Regional Science and Urban Economics · doi:10.1016/0166-0462(91)90066-v · Cited by 538
Robust Inference with Multi-way Clustering
Cameron, A. C., Gelbach, J., & Miller, D. (2006) · National Bureau of Economic Research · doi:10.3386/t0327 · Cited by 409
A Theory of Optimal Inheritance Taxation
(2013) · Econometrica · doi:10.3982/ecta10712 · Cited by 343
The determinants of municipal tax rates in British Columbia
Brett, C., & Pinkse, J. (2000) · Canadian Journal of Economics/Revue canadienne d'économique · doi:10.1111/0008-4085.00037 · Cited by 229
Research works printed but not linked: 3
- Cremer, 2006, Wealth transfer taxation: a survey of the theoretical literature, vol. 2
- Griffith, 2004, What has been the tax competition experience of the last 20years?, Tax Notes Int., 34, 1299
- Kopczuk, 2010, Economics of estate taxation: a brief review of theory and evidence
Cited by
Taxation and Migration: Evidence and Policy Implications
Kleven, H., Landais, C., Muñoz, M., & Stantcheva, S. (2020) · Journal of Economic Perspectives · doi:10.1257/jep.34.2.119 · Cited by 226
Metadata
- Authors
- Brülhart, M., & Parchet, R.
- Affiliations
- Centre for Economic Policy Research (GB)
- Università della Svizzera italiana (CH)
- Corresponding author
- Brülhart, Marius
- Venue
- Journal of Public Economics
- Publisher
- Elsevier BV
- Published
- 2014-03
- Volume
- 111
- Pages
- 63-78
- ISSN
- 0047-2727 (ISSN-L)
- OpenAlex
- W2059490649
- Cited by
- 81
- References
- 22
- Citations by year
- 2026: 2 · 2025: 4 · 2024: 7 · 2023: 8 · 2022: 8 · 2021: 11 · 2020: 5 · 2019: 8 · 2018: 5 · 2017: 2 · 2016: 4 · 2015: 4 · 2014: 6
- FWCI
- 32.97
- Type
- journal article
- Language
- en
- Open access
- green
- autopapers.ssrn.com
- Locations
- Journal of Public Economics (publishedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- SSRN Electronic Journal (submittedVersion)
- Cahiers de Recherches Economiques du Département d'économie (submittedVersion)
- IRIS (submittedVersion)
- SERVAL (Université de Lausanne) (submittedVersion)
- Topics
- Social Sciences › Political Science and International Relations › Local Government Finance and Decentralization
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Social Sciences › Business, Management and Accounting › Accounting › Corporate Taxation and Avoidance
- Keywords
- bequest taxation, tax competition, interjurisdictional competition, tax base mobility, tax base elasticity, Swiss cantons
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Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Alleged tax competition: The mysterious death of bequest taxes in Switzerland. https://app.cochat.ai/papers/10.1016/j.jpubeco.2013.12.009
- The paper
- Brülhart, M., & Parchet, R. (2014). Alleged tax competition: The mysterious death of bequest taxes in Switzerland. Journal of Public Economics. https://doi.org/10.1016/j.jpubeco.2013.12.009
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
