Publications

Income Taxes and the Mobility of the Rich: Evidence from US and UK Households in Switzerland

Tax Responses in Local Public Finance: The Flypaper Effect at Work

Taxation of Digital Platforms

Information

Is it just Luring Reported Profit? The Case of European Patent Boxes

Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits

Local Border Reforms and Economic Activity

Taxation in Digital Media Markets

The Efficiency Costs of Dividend Taxation with Managerial Firms

Introducing an IP Licence Box in Switzerland: Quantifying the Effects

Corporate Deductibility Provisions and Managerial Incentives

Taxing Multinationals in the Presence of Internal Capital Markets

Competition for Migrants in a Federation: Tax or Transfer Competition?

Corporate Taxation and Corporate Governance

Should Utility-Reducing Media Advertising be Taxed?

How Do Local Governments Decide on Public Policy in Fiscal Federalism? Tax vs. Expenditure Optimization

Efficiency Enhancing Taxation in Two-sided Markets

Revisiting the "Decentralization Theorem" - On the Role of Externalities

Efficiency-Enhancing Taxation in Two-Sided Markets

Rent Taxation and its Intertemporal Welfare Effects in a Small Open Economy

Revisiting the “Decentralization Theorem” – On the Role of Externalities