urban voters may impose their will on the voters of rural cantons voting instrumentally. -- political economics of taxation …

integrated production and thus leads to more outsourcing. Additionally, we analyse how domestic costs and taxation affect the … and therefore, increase employment. Concerning the impact of taxation, we find that a lower consumption tax on output … but higher fixed costs than the domestic production, we show that the opposite effects concerning competition and taxation …

burden households. We also study the implications of the financial sector’s exemption from value added taxation (VAT). Main … results are that an increased taxation of the banks’ profits goes together with a larger financial sector, as measured by the …

present risks is a dichotomic task: Wage risk is diversified ex post among the skilled by graduate taxation and skill … taxation ; regressive tuition fees …