Distortions under the value-added tax (VAT) arise mainly from the exemption of specific services and sectors. This paper develops an analytical model that is applicable to any sector characterized by asymmetric VAT exemptions of services and activities or differentiated tax rates. We analyze the...

Der Schweizer Schienengüterverkehr steht vor wesentlichen Herausforderungen. Zum einen sind die Anbieter einem starken intra- und intermodalen Wettbewerb ausgesetzt; zum anderen spiegeln die gesetzlichen Rahmenbedingungen vielfältige, sich teils widersprechende politische Anliegen im Bereich...

This paper argues that transforming the postal business model goes hand in hand with a transformation in the definition of universal service obligation. Whilst postal operators need to fully embrace the unique competitive space created by electronic substitution, at the intersection between the...

This paper considers the influence of spatial competition on education and its effect on students' school choice and educational achievement by explicitely modeling educational production and the students' participation decision. Education at school is a function of teacher effort and class...