The economic analysis of tobacco consumption is a complex and challenging issue, which entails addressing many different questions: What is the economic burden of smoking and do smokers `pay their way'? How do individuals perceive their own health risks? What is the effect of the addictive...

Market segmentation is an important issue when estimating the implicit price for an environmental amenity from a surrogate market like property. This paper tests the hypothesis of a segmentation of the housing market between tourists and residents and computes the implicit price for natural...

The aim of the paper is to show that the Swiss cantons do not care –or do not care that much– of the obligation of the article 100 of the federal Constitution, namely to adapt their fiscal policy according to the business cycle. More specifically, the paper aims at confirming on a factual...

The IDHEAP has published its Comparison of Cantonal and Municipal Finances every year since 1999. The aim is to shed light on the fiscal condition of the Swiss public authorities. The comparison covers all institutional levels: the Confederation, the 26 cantons and a dozen cantonal capitals...