Digital media goods and digital media platforms exhibit cost structures and network effects that imply that price and quantity effects of consumption taxes are qualitatively different compared to what we typically find for physical goods. For instance, in most European countries and US states,...

Recent empirical research documents a tendency of affiliates of multinational enterprises to bunch around zero reported profit. Setting up a model that allows for profitable and loss-making affiliates of multinationals, we show that profit shifting to a low-tax country as well as a loss-related,...

Patent box regimes have become increasingly popular as an instrument to attract taxable income from intellectual property (IP). This paper assesses the quantitative impact of patent box regimes on profit shifting by multinational enterprises (MNEs). We proxy the ability to access the tax benefit...

In response to mounting international pressure to reform the ring-fenced elements of its tax system, the Swiss government has put forward a comprehensive tax reform package. The proposal comprises the introduction of a license box, a substantial reduction in cantonal pro t tax rates, and an...

Das Bundesamt für Statistik (BFS) hat im April 2018 provisorische Zahlen zu den Gesundheitsausgaben für das Jahr 2016 publiziert. Die gesamten Gesundheitsausgaben des Jahres 2016 betrugen demnach 80'709 Mio. Fr. Daraus ergibt sich eine Wachstumsrate der Gesundheitsausgaben von 3.8%; somit war...