has its own fiscal regime and taxation system. In 2008 it was used by almost 26 percent of the Canton of Bern taxpayers … taxpayer access to their fiscal data (taxation status, amounts paid, etc.) and allows them to send electronic vouchers. TaxMe …

either contract a marriage or a civil union (pacs). I assess the impact of taxation on the decision to contract a pacs using … a difference-in-differences evaluation of the 2005 reform of income taxation of newly pacsed couples. As the control …-in-differences-in-differences setting to estimate bounds to the impact of the reform. My results suggest a positive and increasing impact of taxation on …

introduce either taxation or rationing. Each treatment is subjected to two conditions: the burden of the deficit is either …-riding. Individualized taxation brings the voluntary contributions closer to the optimum while uniform rationing appears to be the worst …

. We analyze the role of public spending, financed by labor income and consumption taxation, on the emergence of …

that health expenditures have not always to be subsidized. Indeed, the taxation of births plays the role of an indirect …