It is an important difference in different measures of the marginal cost of public funds whether to take into account the "revenue effect" emphasized by Atkinson and Stern (1974). This note tries to reconcile two competing measures from a general viewpoint. We demonstrate that the revenue effect...

This paper is an empirical investigation into working poverty across the seven statistical regions in Switzerland. By analysing, in a comparative setting, the determinants of the probability of falling below the poverty line and the resulting social groups at risk, the paper aims at shedding...