We study the income concentration in the Swiss federation over the course of the 20th century using federal income tax statistics. The results suggest that top incomes in Switzerland evolved over time rather remaining constant across different income shares. Income concentration peaked during...

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Tax morale has received a growing attention in academics as well as in public life. The relevance of tax morale for fiscal policy cannot be neglected as tax morale can help to explain the level of tax compliance or tax evasion. This paper gives an overview of tax morale with a special focus on...

Tax compliance literature lacks empirical evidence regarding the effects of a tax amnesty on tax compliance. To measure the long run effects of an amnesty on compliance, experiments in Switzerland and Costa Rica were conducted. The results suggest that tax compliance raises significantly when...

In 2009 Germany introduced a new fiscal rule in its Basic Law. It stipulates that the federal budget must be (structurally) close to balance from 2016 onwards and does not allow (structural) budget deficits in the Laender (states') budgets after 2019. While the already existing debt brakes at...

We first give a brief sketch of the economic tasks the government has to perform, before three issues are discussed in more detail: public production, competition policy, and government interventions in Corporate Governance. These three issues are of particular political relevance in...

In this paper, factors explaining the regional disparity of unemployment in Switzerland at the level of the Swiss states (cantons) and labor market regions over time are examined. We estimate a dynamic panel using particularly suited estimation techniques in order to find out to what extent...