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Université de Fribourg

What if dividends were tax-exempt? : evidence from a natural experiment

Isakov, Dušan ; Pérignon, Christophe ; Weisskopf, Jean-Philippe

(Working Papers SES ; 498)

We study the effect of dividend taxes on the payout and investment policy of listed firms and discuss their implications for agency problems. To do so, we exploit a unique setting in Switzerland where some, but not all, firms were suddenly able to pay tax-exempted dividends to their shareholders following the corporate tax reform of 2011. Using a difference-in-differences specification, we...

Université de Neuchâtel

Gemeinschaft oder Gesellschaft : Grundoptionen der Einbürgerungspolitik : Eine explorative Studie in der Gemeinde Emmen

Niederberger, Josef Martin

(SFM Studies ; 68)

In der Schweiz vollzieht sich der hauptsächliche Akt der Einbürgerung in der Gemeinde. Mancherorts scheint man diesen Vorgang als Abschluss eines langsamen, face-to-face-artigen, durch Sympathiebeziehungen bestimmten und lebensnahen Hineinwachsens in eine konkrete, lokale Wir-Gruppe zu verstehen, wobei diese dazu tendiert, ihr Rechtsbewusstsein und die massgeblichen Kriterien aus ihrer eigenen,...

Université de Neuchâtel

How many Migrants does the Swiss Pension System Need?

Milivinti, Alice

(nccr on the move ; 19)

The positive role exerted by migrants to decelerate the ageing population process of devel oped countries has been stressed by many studies. However, the actual number of migrants needed to sustain the pension systems and its effectiveness in the long-run often remains tacit. While assuming the increment of the retired population to be the only shock, this study un dertakes an accounting exercise...

Université de Neuchâtel

SWISSCIT Index on Citizenship Law in Swiss Cantons: Conceptualisation, Measurement, Aggregation

Arrighi, Jean-Thomas ; Piccoli, Lorenzo

(nccr on the move ; 18)

In the Swiss federal context, the acquisition of citizenship through ordinary naturalization, the enjoyment of electoral rights as a foreign resident, and the retention of the franchise as a Swiss citizen abroad is not uniformly defined through a single federal law but co-determined by the cantons. In this explanatory note, we introduce SWISSCIT, a set of indicators measuring how inclusive...

Université de Neuchâtel

Étude sur l'évaluation de la satisfaction de la patientèle du service ambulancier de la Ville de Neuchâtel

Jacot, Sabine ; Suter, Christian ; Léchot, Morgan

Ce document est le fruit d’une collaboration entre le Service de Protection et Sauvetage (SPS) de la Ville de Neuchâtel et l’Institut de sociologie de l’Université de Neuchâtel (UniNE) dont l’objectif a été de mener une enquête quantitative auprès de la patientèle du Service Incendie et Secours (SIS) pour évaluer les prestations du service ambulancier de la Ville de Neuchâtel....

Université de Fribourg

Founding family ownership, stock market returns, and agency problems

Eugster, Nicolas ; Isakov, Dušan

(Working Papers SES ; 490, revised)

This paper explores the relationship between founding family ownership and stock market returns. Using the entire population of non-financial firms listed on the Swiss stock market for 2003–2013, we find that the stock returns of family firms are significantly higher than those of non-family firms after adjusting the returns for different firm characteristics and risk factors. Family firms...

Université de Fribourg

On the sensitivity of wage gap decompositions

Huber, Martin ; Solovyeva, Anna

(Working Papers SES ; 497)

This paper investigates the sensitivity of average wage gap decompositions to methods resting on different assumptions regarding endogeneity of observed characteristics, sample selection into employment, and estimators’functional form. Applying five distinct decomposition techniques to estimate the gender wage gap in the U.S. using data from the National Longitudinal Survey of Youth 1979,...

Université de Neuchâtel

The conversion of family farms in Southland" : A case study for “rural futures: building adaptive management capability to deliver sustainable pastoral farm systems”

Forney, Jérémie

Project description This research on farm conversions in Southland is funded by the Swiss National Science Foundation as an independent project. It has joined the RURAL FUTURES project (a MSI funded programme) to serve as a case study of the social aspects involved in farmers’ decision-making. The aim of the research is to identify non-economic motivators to farm conversion....