Showing 1 - 10 of 59
This paper investigates spatial spillovers in local spending decisions between the center and the surrounding local communities by using panel data of the canton of Lucerne during the 1990s. Due to the geographical fragmentation with a major central city and some 100 small suburban local...
Persistent link: https://www.econbiz.de/10005808617
This paper investigates spatial spillovers in local spending decisions by using panel data of the Swiss communes in the canton of Lucerne during the 1990s. Due to the geographical fragmentation with a major central city and some 100 suburban communes within a distance from 4 to 55 kilometers to...
Persistent link: https://www.econbiz.de/10005536935
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...
Persistent link: https://www.econbiz.de/10005673546
Paternalism is an attempt to influence the decisions of individuals for their own benefit even if there are no third parties involved. This seems to be a contradiction to normative individualism which provides the general or ientation of our modern demo cracies. Soft or libertarian paternalism...
Persistent link: https://www.econbiz.de/10011161436
There is a basic tension between the principle of democracy and the rule of law. This becomes obvious whenever the … traditions behind these two principles before we survey the empirical papers about the relation between direct democracy and … minority rights in the US as well as in Switzerland. Then we discuss the literature on the relation between direct democracy …
Persistent link: https://www.econbiz.de/10005042253
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....
Persistent link: https://www.econbiz.de/10005162596
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...
Persistent link: https://www.econbiz.de/10011161437
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...
Persistent link: https://www.econbiz.de/10008461780
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...
Persistent link: https://www.econbiz.de/10005673510
In parliament, individual representatives vote with a certain probability according to their constituents’ preferences. Thus, the mechanism of the Condorcet Jury Theorem can be fruitfully applied to parliamentary representation: The probability that a majority of representatives votes...
Persistent link: https://www.econbiz.de/10009223203