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The Swiss authorities plan to reduce the currently excessively high taxes on bioethanol. We argue that a fair tax treatment of ecological fuels could lead to a rapid development in their use in the next few years. For this to be the case, Switzerland would however have to open up its market to...
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Trying to ascertain scientifically the existence and importance of gender-based salary discrimination runs into conceptual and technical difficulties, the implications of which are not always fully appreciated: depending on the approach used, our analysis of a large sample for Switzerland in...
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Whereas the data on civilian refugees admitted by Switzerland during the war are accepted by all, the figures on persons turned away are much more uncertain. Everyone uses today the 1996 estimates by Guido Koller. It is shown that these estimates were calculated in a questionable manner and that...
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Low corporate taxes can help attract new .firms. This is the main mechanism underpinning the standard "race-to-the-bottom" view of tax competition. A recent theoretical literature has qualified this view by formalizing the argument that agglomeration forces can reduce firms' sensitivity to tax...
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