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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...

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...

Haute école de gestion de Genève

Impacts of Fed’s decisions on emerging countries : an empirical analysis & investment solution

Amigo Weidemann, Simon ; Sterchi, Kurt (Dir.)

Mémoire de bachelor : Haute école de gestion de Genève, 2019 ; TDIBM 64.

On July 13th, 2019, the Fed decided to reduce its interest rates by 25 basis points. Its first since October 2008. A decision that could be thought of as a good thing for the emerging countries’ economies. Indeed, according to economic theories and history, they would benefit from a significant breath of fresh air. Legend has it that the Fed's will have a significant impact on emerging...

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...

Haute école de gestion de Genève

Les grandes lignes du projet fiscal 17 au niveau fédéral

Sierro, Valentin ; Butty, Philippe (Dir.)

Mémoire de bachelor : Haute école de gestion de Genève, 2018 ; TDEE 365.

Le présent travail a été réalisé dans le cadre de ma dernière année de Bachelor à la Haute Ecole de Gestion de Genève. Ce dernier a été effectué individuellement. En effet, ce sujet est basé sur un projet de loi qui n’est pas encore en vigueur, c’est pourquoi, il aurait été difficile de collaborer avec une entreprise sachant qu’elle ne pratique pas encore ces modifications de...

Università della Svizzera italiana

Three essays in economics of catastrophes

Slerca, Edoardo ; Jametti, Mario (Dir.)

Thèse de doctorat : Università della Svizzera italiana, 2018 ; 2018ECO013.

Many events can have a catastrophic effect on an economic environment, such as natural disasters, wars, migrations, pandemic diseases, etc. This thesis focuses on three of them: catastrophic agglomeration of firms as a response to tax differentials, immigration phenomena described as catastrophic by the natives and catastrophic earthquakes with destructive consequences for both physical and...

Haute école de gestion de Genève

Saudi Arabia : too big to hedge?

Jusufi, Ariana ; Piller, Robert (Dir.)

Mémoire de bachelor : Haute école de gestion de Genève, 2018 ; TDIBM 38.

Oil prices reached low levels in 2016. As a consequence, many countries dependent on oil revenues experienced significant budget deficits. Saudi Arabia, for which oil revenue accounts for more than 80% of national income, chose to implement a fiscal reform to reduce its oil dependency. Although fiscal reform is a good strategy for the long run, the solution does not take into account price risk;...

Consortium of Swiss Academic Libraries

A Note on Intertemporal Fiscal Competition and Redistribution

Kellermann, Kersten

In: International Tax and Public Finance, 2006, vol. 13, no. 2-3, p. 151-161

Consortium of Swiss Academic Libraries

Tax morale in Latin America

Torgler, Benno

In: Public Choice, 2005, vol. 122, no. 1-2, p. 133-157