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...

The Dutch Parliament has passed legislation for a new income tax that abolishes the current tax on personal capital income and substitutes it by a presumptive capital income tax, which is in fact a net wealth tax. This paper contrasts this wealth tax with a conventional realization-based capital...

Tax incentives favouring homeownership are widely used in developed economies. Homeownership is often thought to bring a number of positive contributions, from the promotion of households' saving to enhanced community engagement. However, housing tax incentives are also considered as a major...