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Die Replik räumt eine Reihe von Missverständnissen aus. Sie verteidigt das ökonomisches Argumentieren auf der Grundlage der Inzidenzanalyse gegenüber einer ökonomischen Intuition, die sich ausschliesslich auf die Theorie der optimalen Besteuerung stützt. Sie begrüsst den Beitrag von...

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We estimate the marginal cost of life using age- and gender-specific health care expenditures and mortality rates of the 26 Swiss cantons for the period 1997 to 2006. We show triple the marginal cost of saving a life for women as compared to men, reflecting a lower marginal elasticity of medical...

The stance of fiscal policy is commonly assessed by the size of the annual budget deficit and public debt. Both indices fail, however, to correctly reflect the long run financial burden of government programs such as social security. An alternative to "deficit accounting" is "generational...

With July 1, 1994 as a deadline, the European Union deregulated the property liability markets to a great extent. This led to the abolishment of twelve regional monopolies in property liability insurance in Germany. In Switzerland as well efforts are being made to deregulate the existing 19...

This paper applies data envelopment analysis (DEA) to the Swiss construction industry in different Cantons. In some Cantons the market is relatively competitive, in others non-competitive procurement rules are expected to raise the equilibrium prices. If the firms in different markets use the...

In this contribution we propose to use revenues from environmental taxes within each sector to reduce wage taxes. Such a recycling scheme enhances the political feasibility of environmental taxes since no inter-sectoral transfers take place. Furthermore, we show that this proposal will lessen...

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This paper studies the conditions under which a green tax reform not only benefits the environment but also enhances the efficiency of the tax system. The focus is on the consequences of international factor mobility for the scope of a double dividend. The investigation of the double-dividend...