What determines small businesses' recourse to public support measures during the Covid-19 crisis? We analyse this question using a survey of 1,011 self-employed workers and small business owners in Switzerland, linked to information pre-dating the crisis. We find that "objective" measures of...

Switzerland could be considered as a test case for international corporate-tax policy coordination. It is a federation of 26 fiscally autonomous cantons that have been taxing corporate profits more or less independently for over a century. We document and discuss corporate taxation in...

Fallstudienbasierte Analysen kommen zum Schluss, dass etablierte Unternehmen im Durchschnitt scheitern, wenn sie versuchen gleichzeitig zwei Geschäftsmodelle, ein bestehendes und ein neues, zu betreiben. Diese widerspricht jedoch der Wahrnehmung von Geschäftsmodellinnovation in der Literatur....