Die vorliegende Auswertung im Auftrag von Oxfam Deutschland e. V. und dem Netzwerk Steuergerechtigkeit zeigt anhand einer Reihe von Modellhaushalten beispielhaft auf, wie hoch die Steuerbelastung in der Schweiz für reiche und sehr reiche Steuerzahler ist, und wie diese im Vergleich zu einer...

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...

We present a new data set we built based on Swiss rich lists going back to 1989. We show, among other things, that 60% of the super-rich are heirs—a fraction twice as large as in the US—and that wealth mobility at the very top has declined significantly. We find that top 0.01% wealth shares...