This study investigates the importance of income taxes relative to other pull factors of migration. In line with the existing literature, evidence from Swiss immigrants indicates that low income taxes are - at least for experienced employees - a significant consideration for migration decisions. However, due to a separate tax treatment of most of the immigrants, only cantonal-level taxes, not municipal taxes, are found to be a significant pull factor. Dominance analysis suggests that the importance of taxes compared to other locational factors is rather low. Network effects and labor market conditions are by far the most important factors that influence the choice of a destination municipality. © 2017 Mohr Siebeck.

Migration Tax competition Dominance analysis Relative importance

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