What determines small businesses' recourse to public support measures during the Covid-19 crisis? We analyse this question using a survey of 1,011 self-employed workers and small business owners in Switzerland, linked to information pre-dating the crisis. We find that "objective" measures of...

Fallstudienbasierte Analysen kommen zum Schluss, dass etablierte Unternehmen im Durchschnitt scheitern, wenn sie versuchen gleichzeitig zwei Geschäftsmodelle, ein bestehendes und ein neues, zu betreiben. Diese widerspricht jedoch der Wahrnehmung von Geschäftsmodellinnovation in der Literatur....

We study the effects of wealth taxation on reported wealth. Our analysis is based on data for Switzerland, which has the highest rate of annual wealth taxation in the developed world. While the wealth tax base is defined at the federal level, tax rates vary considerably across locations and over...