Field experiments in the area of tax compliance are rare. This field experiment generates a unique data set with respect to individuals’ under-declaration of income and wealth and over-deductions of tax credits by obtaining exclusive full access to the audits. Using this commune level...

In this paper, we provide empirical evidence for the influence of income taxes on the choice of residence of taxpayers at the local level. The fact that Swiss communities can individually set tax multipliers thereby shifting the progressive tax scheme which is fixed at the cantonal (state) level...

In a controlled field experiment in Switzerland this paper analyses the effects of moral suasion on the timely paying and filling out of the tax form 2001, and the honesty regarding the declaration of domestic income from capital gains, lottery winnings, and certain insurance benefits....

Tax competition is discussed as a source of inefficiency in international taxation and in fiscal federalism. Two preconditions for the existence of such effects of tax competition are that mobile fac-tors locate or reside in jurisdictions with ? ceteris paribus ? lower tax rates and that taxes...

The impact of regulatory competition on policy outcomes and particularly on policy innova-tion is widely debated among scientists from different fields as well as among policymakers. In this paper, Swiss cantonal regulation is studied in order to gain further insights into the policy impact of...

In a centralized federation, where tax rates and taxation rules are set by the federal govern-ment, manipulating the thoroughness of tax auditing and the effectiveness of tax collection could be attractive for regional authorities because of a variety of reasons. These range from tax competition...

To overcome problems produced by globalization, some people see the solution in a World Government while others see it in an autarchic global market without any government intervention. Both solutions are rejected due to their major shortcomings. Two superior solutions are proposed: (1) A net of...

It has often been pointed out in the literature that a symbiotic relationship exists between terrorist groups and the media. As yet, however, no formal model has been built based on this issue and only very little empirical research has been done in this field. The present contribution builds a...

Alienation to politics weakens political competition and can undermine the acceptance and legitimacy of democracy as a political system. Governance and representation problems at the local level cause part of citizens? lack of power and political alienation. Citizens have local power if they can...