swiss research on
fiscal federalism

swiss fiscal

Peer-reviewed Publications


  1. Stephan Fretz, Raphaël Parchet and Frédéric Robert-Nicoud (2021), "Highways, Market Access, and Spatial Sorting", The Economic Journal, in press.
  2. Florian Scheuer and Joel Slemrod (2021), "Taxing Our Wealth", Journal of Economic Perspectives, 35(1), 207-230.
  3. Nils Soguel and Naomi Luta (2021), "On the road towards IPSAS with a maturity model: a Swiss case study", International Journal of Public Sector Management, in press.
    Doi: 110.1108/IJPSM-09-2020-0235
  4. Ramon Christen and Nils Soguel (2021), "How Earmarking Government Revenue Affects Efficiency of Road Construction and Maintenance." Public Finance Review, 49(1), 136-163.
    Doi: 10.1177/1091142120980348
  5. 2020

  6. Patricia Funk and Stephan Litschig (2020), "Policy choices in assembly versus representative democracy: Evidence from Swiss communes", Journal of Public Economics, 182, February 2020.
    Doi: 10.1016/j.jpubeco.2019.104122
  7. Yashar Blouri and Maximilian V.Ehrlich (2020), "On the optimal design of place-based policies: A structural evaluation of EU regional transfers", Journal of International Economics, 125.
    Doi: 10.1016/j.jinteco.2020.103319
  8. Maximilian v. Ehrlich and Henry G. Overman (2020), "Place-Based Policies and Spatial Disparities across European Cities", Journal of Economic Perspectives, 34(3), 128–14.
    Doi: 10.1257/jep.34.3.128
  9. Monika Bütler und Sabrina Stadelmann (2020), "Building on a pension: Second pillar wealth as a way to finance real estate?". Journal of the Economics of Ageing, 17, 100261.
    Doi: 10.1016/j.jeoa.2020.100261
  10. Nils Soguel, Eugenio Caperchione and Sandra Cohen (2020), "Allocating government budgets according to citizen preferences: a cross-national survey", Journal of Public Budgeting, Accounting & Financial Management, 32(3), 487-504.
    Doi: 10.1108/JPBAFM-08-2019-0123
  11. Marius Brülhart, Rafael Lalive, Tobias Lehmann, Michael Siegenthaler (2020), "Covid-19 Financial Support to Small Businesses in Switzerland: Evaluation and Outlook", Swiss Journal of Economics and Statistics, 156(15).
    Doi: 10.1186/s41937-020-00060-y
  12. Marius Faber, Andrea Ghisletta, and Kurt Schmidheiny (2020), "A lockdown index to assess the economic impact of the coronavirus". Swiss Journal of Economics and Statistics, 156(11), 1–23.
    > Doi: 10.1186/s41937-020-00056-8
  13. Mario Jametti and Marcelin Joanis (2020), "Elections and de facto expenditure decentralization in Canada", Economics of Governance, 21, 275–297.
    Doi: 10.1007/s10101-020-00241-8
  14. 2019

  15. Raphaël Parchet and Beatrix Eugster (2019), "Culture and Taxes". Journal of Political Economy, 127(1), February 2019, 296-337.
    Doi: 10.1086/700760
  16. Raphaël Parchet (2019), "Are Local Tax Rates Strategic Complements or Strategic Substitutes." American Economic Journal: Economic Policy, 11(2). May 2019, 189-224.
    Doi: 10.1257/pol.20150206
  17. Marius Brülhart and Mario Jametti (2019), "Does Tax Competition Tame the Leviathan?", Journal of Public Economics, 177, September 2019.
    Doi: 10.1016/j.jpubeco.2019.06.005
  18. 2018

  19. Reto Foellmi, Christian Hepenstrick and Josef Zweimüller (2018) "International Arbitrage and the Extensive Margin of Trade between Rich and Poor Countries". Review of Economic Studies, 85, 475-510.
    Doi: 10.1093/restud/rdx016
  20. Kurt Schmidheiny and Michaela Slotwinski (2018), "Tax-induced mobility: Evidence from a foreigners' tax scheme in Switzerland". Journal of Public Economics, 167, 293-324.
    Doi: 10.1016/j.jpubeco.2018.04.002
  21. Christine Benesch, Monika Bütler and Katharina Hofer (2018), "Transparency in parliamentary voting". Journal of Public Economics, 163, 60-76.
    Doi: 10.1016/j.jpubeco.2018.04.005
  22. Reto Foellmi, Andreas Kohler and Sandra Hanslin (2018) "A Dynamic North-South Model of Demand-Induced Product Cycles". Journal of International Economics, 110, 63-86.
    Doi: 10.1016/j.jinteco.2017.09.002
  23. Marius Brülhart, Céline Carrère and Frédéric Robert-Nicoud (2018) "Trade and Towns: Heterogeneous Adjustment to a Border Shock". Journal of Urban Economics, 105, 162-175.
    Doi: 10.1016/j.jue.2017.09.005
  24. Marius Brülhart and Helen Simpson (2018), "Agglomeration Economies, Taxable Rents and Government Capture: Evidence from a Place-Based Policy". Journal of Economic Geography, 18, 319-353.
    Doi: 10.1093/jeg/lbx010
  25. Maximilian V.Ehrlich, Christian A. L. Hilber, and Olivier Schöni (2018), "Institutional Settings and Urban Sprawl: Evidence for Europe", Journal of Housing Economics, 42, 4-18.
    Doi: 10.1016/j.jhe.2017.12.002
  26. 2017

  27. Christoph Basten, Maximilian von Ehrlich, Andrea Lassmann (2017), "Income Taxes, Sorting, and the Costs of Housing: Evidence from Municipal Boundaries in Switzerland", Economic Journal, 127, 653-687.
    Doi: 10.1111/ecoj.12489
  28. Reto Foellmi and Isabel Martinez (2017), "Volatile Top Income Shares in Switzerland? Reassessing the Evolution Between 1981 and 2010". The Review of Economics and Statistics, Vol. 99, Pages 793-809.
    published version, free version
  29. Sergio Galletta (2017), "Law Enforcement, Municipal Budgets and Spillover Effects: Evidence from a Quasi-Experiment in Italy". Journal of Urban Economics, 101, 90-105.
  30. Florian Chatagny, Marko Köthenbürger and Michael Stimmelmayr (2017) "Introducing an IP-Licence Box in Switzerland: Quantifying the Effects". International Tax and Public Finance, 138, 58-71.
  31. Monika Bütler, Katharina Hofer and Christian Marti (2017), "Ready to reform: How popular initiatives can be successful". European Journal of Political Economy, Vol 48, Pages 16-39.
    published version
  32. Kurt Schmidheiny (2017), "Emerging Lessons from Half a Century of Fiscal Federalism in Switzerland". Swiss Journal of Economics and Statistics, 153(2), 73–101.
    published version
  33. 2016

  34. Patricia Funk (2016), "How Accurate are Surveyed Preferences for Public Policies? Evidence from a Unique Institutional Setup". The Review of Economics and Statistics, Vol. 98, No. 3 , Pages 442-454.
    published version, → free version
  35. Marko Köthenbürger and Michael Stimmelmayr (2016), "Taxing Multinationals in the Presence of Internal Capital Markets". Journal of Public Economics, Vol. 138, Pages 58–71.
    published version
  36. Peter Egger and Marko Köthenbürger (2016), "Hosting Multinationals: Economic and Fiscal Implications". Aussenwirtschaft - Swiss Review of International Economic Relations, Vol. 67, Pages 45-66.
    published version
  37. 2015

  38. Marius Brülhart, Sam Bucovetsky, and Kurt Schmidheiny (2015), Taxes in Cities, in G. Duranton, J.V. Henderson and W. Strange (Eds.), Handbook of Regional and Urban Economics, 5, Amsterdam: Elsevier.
    CEPR Discussion Paper 10114, → CESifo Working Paper 4951, → free version
  39. Marius Brülhart and Kurt Schmidheiny (2015), Estimating the Rivalness of State-Level Inward FDI, in Journal of Regional Science, 55(1), 139-148.
    published version, → free version
  40. Florian Chatagny and Boriss Siliverstovs (2015), "Evaluating rationality of level and growth rate forecasts of direct tax revenues under flexible loss function: Evidence from Swiss cantons". Economic Letters, Vol. 134, Pages 65–68.
    published version, → free version
  41. Kurt Schmidheiny and Jens Suedekum (2015), "The pan-European population distribution across consistently defined functional urban areas". Economics Letters, 133, 10-13.
    published version, → free version
  42. Mario Jametti and Marcelin Joanis (2015), "Electoral Competition as a Determinant of Fiscal Decentralization". Fiscal Studies, Vol. 37, No. 2, 285–300.
    published version, → free version
  43. Sergio Galletta and Mario Jametti (2015), "How to Tame Two Leviathans? Revisiting the Effect of Direct Democracy on Local Public Expenditure". European Journal of Political Economy, Vol. 39, Pages 82–93.
    published version, → free version
  44. Florian Chatagny (2015), Incentive Effects of Fiscal Rules on the Finance Minister's Behaviour : Evidence from Revenue Projections in Swiss Cantons, in European Journal of Political Economy, Vol. 39, Pages 184–200.
    published version, → free version
  45. Sergio Galletta (2015), "On the determinants of happiness: a Classification And Regression Tree (CART) approach". Applied Economics Letters, Vol. 23(2), Pages 121-125.
    published version, → free version
  46. Sergio Galletta, Mario Jametti, and Agustin Redonda (2015), "Highway to Economic Growth? Competition in Public Works Tenders in the Democratic Republic of Congo". South African Journal of Economics, 83, 240–252.
    published version
  47. 2014

  48. Jan Eeckhout, Roberto Pinheiro and Kurt Schmidheiny (2014), Spatial Sorting, in Journal of Political Economy, 122(3), 554-620.
    published version, → free version
  49. Marius Brülhart and Raphaël Parchet (2014) Alleged Tax Competition: The Mysterious Death of Bequest Taxes in Switzerland, in Journal of Public Economics, 111, 63-78.
    published version, → free version
  50. Marko Köthenbürger and Michael Stimmelmayr (2014), "Corporate Deductibility Provisions and Managerial Incentives". Journal of Public Economics, Vol. 111, Pages 120-130.
    published version
  51. Emmanuelle Auriol and Stefanie Brilon (2014), Anti-social behavior in profit and nonprofit organizations, in Journal of Public Economics, 117, 149-161.
    published version, → free version
  52. Marko Köthenbürger (2014), "Competition for Migrants in a Federation: Tax or Transfer Competition?". Journal of Urban Economics, Vol. 80, Pages 110-118.
    published version
  53. Stefanie Brilon (2014), Job assignment with multivariate skills and the Peter Principle, in Labour Economics, 32, 112-121.
    published version, → free version
  54. Eva Luthi and Kurt Schmidheiny (2014), The Effect of Agglomeration Size on Local Taxes, in Journal of Economic Geography, 14(2), 265-287.
    published version
  55. 2013

  56. Thomas Crossley, and Mario Jametti (2013), Pension Benefit Insurance and Pension Plan Portfolio Choice, in Review of Economics and Statistics, 95(1): 337-341.
    published version
  57. Patricia Funk and Christina Gathmann (2013), Voter preferences, direct democracy and government spending, in European Journal of Political Economy, 32, 300-329.
    published version
  58. Hans Ulrich Bacher and Marius Brülhart (2013), Progressive Taxes and Firm Births, in International Tax and Public Finance, 20(1): 129-168.
    published version
  59. Patricia Funk and Christina Gathmann (2013), How Do Electoral Systems Affect Fiscal Policy? Evidence from Canton Parliaments, 1890-2000, in Journal of the European Economic Association, 11(5): 1178-1203.
    published version
  60. Luechinger Simon, Mark Schelker, and Alois Stutzer (2013), Governance, Bureaucratic Rents and Well-Being Differentials Across U.S. States, in Oxford Economic Papers.
    published version, → free version
  61. 2012

  62. Marius Brülhart, Mario Jametti and Kurt Schmidheiny (2012), Do Agglomeration Economies Reduce the Sensitivity of Firm Location to Tax Differentials?, in Economic Journal, 122(563), 1069-1093.
    published version, → free version
  63. 2011

  64. Patricia Funk and Christina Gathmann (2011), Does Direct Democracy Reduce the Size of Government? New Evidence from Historical Data, 1890-2000, in Economic Journal, 121(557), 1252-1280.
    published version
  65. Marko Köthenbürger (2011), "How Do Local Governments Decide on Public Policy in Fiscal Federalism? Tax vs. Expenditure Optimization". Journal of Public Economics, Vol. 2011, Pages 1516-1522.
    published version
  66. Kurt Schmidheiny and Marius Brülhart (2011), On the Equivalence of Location Choice Models: Conditional Logit, Nested Logit and Poisson, in Journal of Urban Economics, 69(2), 214-222.
    published version, → free version
  67. Florian Chatagny and Nils C. Soguel (2011), The Effect of Tax Revenue Budgeting Errors on Fiscal Balance: Evidence from the Swiss Cantons, in International Tax and Public Finance, 19, 319-337.
    published version