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Die vorliegende Dissertation im Fach Volkswirtschaftslehre besteht aus drei Beiträgen zur Einkommensverteilung und zum Fiskalföderalismus in der Schweiz. Zusammengenommen liefern sie ein akzentuiertes Bild des Schweizer Wohlfahrtsstaats, insbesondere auf kantonaler Ebene. Gegenstand des...
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I analyze mobility responses to the unique introduction of regressive local income schedule in the Swiss Canton of Obwalden in 2006, which was aimed at attracting the top 1%. Differencein-Differences estimations comparing Obwalden to all other cantons confirm that the reform successfully...
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We use a novel rich-list data set to estimate the sensitivity of the location choice of superrich foreigners to a special tax regime, under which wealthy foreigners are taxed on their living expenses, rather than their true income and wealth. We are the first to evaluate this controversial Swiss...
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