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Université de Fribourg

Vertical Transfers and Tax Competition : Does Trade Integration Matter?

Madiès, Thierry ; Taugourdeau, Emmanuelle

In: Social Choice and Welfare, 2020, vol. 55, p. 453-475

Our paper presents a model of decentralized leadership with fiscal equalization and imperfect trade liberalization. The degree of trade integration (reflected by trade costs) turns out to have an effect on both state corporate taxes and ex-post vertical equalization transfers. Our main results are the following: when public goods are highly valued by the citizens of the federation, ex post...

Consortium of Swiss Academic Libraries

Border Tax adjustment - legal perspective

Weber, Rolf

In: Climatic Change, 2015, vol. 133, no. 3, p. 407-417

Università della Svizzera italiana

Exchange rate effects on cross-border commuting : Evidence from the Swiss-Italian border

Bello, Piera

In: Journal of economic geography, 2020, vol. 20, no. 4, p. 969-1001

Are cross-border workers responsive to changes in the exchange rate between the home and host countries' currencies? I answer this question by examining the effects of appreciation in the Swiss franc (CHF) relative to the euro (EUR) on labour supply decisions of Italian cross-border workers. I use hourly data on traffic flows in Ticino, the southernmost canton of Switzerland, together with...

Università della Svizzera italiana

Essays in institutional investors, market efficiency and the real economy

Tubaldi, Roberto ; Frésard, Laurent (Dir.)

Thèse de doctorat : Università della Svizzera italiana, 2021 ; 2021ECO004.

My dissertation consists of three chapters, each of which focuses on how institutional investors trade, impact price efficiency in secondary financial markets and influence the allocation of resources in the real economy. Using a novel approach based on hurricanes, the first chapter, Mutual Funds’ Fire Sales and the Real Economy: Evidence from Hurricanes, contributes to the recent debate on...

Université de Fribourg

Independent and competing agencies : An effective way to control government

Schelker, Mark ; Eichenberger, Reiner

In: Public Choice, 2007, vol. 130, p. 79-98

Controlling government is a primary focus of the politico-economic literature. Recently, various political institutions have been analyzed from this perspective, most importantly balanced budget rules, fiscal federalism, and direct democracy. However, one type of institution has been neglected so far: elected competitors to the government. Such institutional competition between the government...

Università della Svizzera italiana

Conceptualizing the "corporate nervous net" : decentralized strategic communication based on a digital reporting indicator framework

Knebel, Sebastian ; Seele, Peter

In: International journal of strategic communication, 2019, vol. 13, no. 5, p. 23 p

The digital revolution challenges strategic communication. Artificial Intelligence (AI), Big Data, and the Internet of Things (IoT) create a rapidly changing environment for organizations as well as system complexities. To fulfill its task in ensuring the long-lasting success of organizations strategic communication needs to continuously adopt to this revolution. This article approaches the...

Université de Fribourg

Auditors and fiscal policy: Empirical evidence on a little big institution

Schelker, Mark ; Eichenberger, Reiner

In: Journal of Comparative Economics, 2010, vol. 38, no. 4, p. 357-380

Various political institutions designed to control the government have been analyzed in the academic literature. However, an important institution has been neglected so far: independent auditing institutions with an extended mandate to audit the budget draft and individual policy proposals. We argue that such auditors improve transparency and provide essential information on the impact of policy...

Università della Svizzera italiana

Perceptions of job insecurity in Switzerland : evidence using verbal and numerical descriptors

Baruffini, Moreno

In: International journal of environmental research and public health, 2019, vol. 16, no. 10, p. 1785

The purpose of this paper is to examine perceptions of job insecurity among employees, applying a panel model that allows us to account for the business cycle. In addition, the data will enable the comparison of two measures of job insecurity, one with a cardinal scale, and one with an ordinal scale. First of all, this paper carries out a descriptive analysis of job insecurity, taking into...

Haute école de gestion de Genève

Towards a removal of the rental value coupled with the abrogation of parallel tax deductions : what is at stake ?

Garcia Orgueira, Ivan ; Courbage, Christophe (Dir.)

Mémoire de bachelor : Haute école de gestion de Genève, 2019 ; TDIBM 58.

No one can question the critical role that the real estate market represents for its economy, either by its size or its particularities. In Switzerland, the current tax system requires all property owners to pay a tax on the rental value, a fictitious taxable income that is calculated according to the potential income that the landlord could have generated if he rented his property to a third...