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Tax Competition and Income Sorting
(2009)CESifo Working PapersIn this paper, we provide empirical evidence for the influence of income taxes on the choice of residence of taxpayers at the local level. The fact that Swiss communities can individually set tax multipliers thereby shifting the progressive tax scheme which is fixed at the cantonal (state) level enables us to study the effect of differences in income taxation on individuals’ choice of location within an economically and ...Working Paper -
Precision sparticle spectroscopy in the inclusive same-sign dilepton channel at LHC
(2009)arXivWorking Paper -
Climate Policy and Development
(2009)CESifo Working PapersWe suggest a development-compatible refunding system designed to mitigate climate change. Industrial countries pay an initial fee into a global fund. Each country chooses its national carbon tax. Part of the global fund is refunded to developing and industrial countries, in proportion to the relative emission reductions they achieve. Countries receive refunds net of tax revenues. We show that such a scheme can simultaneously achieve ...Working Paper -
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Resource Rent Taxation and Benchmarking
(2009)CEPE Working PaperThe electricity generation in Switzerland is mainly based on hydropower (55% of total production). The exploitation of water in the hydropower sector can generate significant so-called resource rents. These are defined by the surplus return above the value of capital, labor, materials and energy used to exploit hydropower. In Switzerland, hydropower producers pay to the State a fixed fee per kW gross capacity. With this ...Working Paper -
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Unobserved Heterogeneity and International Benchmarking in Public Transport
(2009)CEPE Working PaperWorking Paper -
Unobserved Heterogeneity and International Benchmarking in Public Transport
(2009)Discussion papersWe analyze the technical efficiency of German and Swiss urban public transport companies by means of SFA. In transport networks we might face different network structures or complexities, not observed, but influencing the production process. The unobserved factors are typically modeled as separable factors. However, we argue that the entire production process is organized around different network structures. Therefore, they are inevitably ...Working Paper -
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