This paper sheds light on the complex macroeconomic effects initiated by capital income taxation using a dynamic applied general equilibrium model of the U.S. economy. The model considers impacts of policy changes on the allocation of resources across both industries and countries, and over...

There have been a number of tax reforms in Switzerland in recent years aimed at enhancing economic efficiency and equity. This paper sets these reforms in the context of the forces shaping tax policy in Switzerland and the main features of the Swiss tax system and suggests areas where further...

This collection deals with some interesting economic questions related to construction and real estate, namely how construction firms cope with the volatility of construction; whether speculative bubbles or market fundamentals drive those fluctuations; new techniques to predict construction...

Voluntary approaches (VAs) are increasingly implemented in different countries as the main instrument in environmental policies. The authors focus on the economics of VAs, their advantages and disadvantages and how they compare with other climate policy instruments. Voluntary Approaches in...