swiss research on
fiscal federalism

swiss fiscal

Peer-reviewed Publications


  1. Marius Brülhart, Jonathan Gruber, Matthias Krapf, and Kurt Schmidheiny (2022), "Behavioral Responses to Wealth Taxes: Evidence from Switzerland". American Economic Journal: Economic Policy 14 (4), 111-50.
  2. 2021

  3. Stephan Fretz, Raphaël Parchet and Frédéric Robert-Nicoud (2021), "Highways, Market Access, and Spatial Sorting", The Economic Journal, in press.
  4. Florian Scheuer and Joel Slemrod (2021), "Taxing Our Wealth", Journal of Economic Perspectives, 35(1), 207-230.
  5. 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
  6. 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
  7. 2020

  8. 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
  9. 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
  10. 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
  11. 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
  12. 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
  13. 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
  14. 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
  15. 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
  16. 2019

  17. Raphaël Parchet and Beatrix Eugster (2019), "Culture and Taxes". Journal of Political Economy, 127(1), February 2019, 296-337.
    Doi: 10.1086/700760
  18. 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
  19. 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
  20. 2018

  21. 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
  22. 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
  23. 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
  24. 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
  25. 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
  26. 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
  27. 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
  28. 2017

  29. 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
  30. 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
  31. Sergio Galletta (2017), "Law Enforcement, Municipal Budgets and Spillover Effects: Evidence from a Quasi-Experiment in Italy". Journal of Urban Economics, 101, 90-105.
  32. 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.
  33. 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
  34. 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
  35. 2016

  36. 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
  37. 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
  38. 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
  39. 2015

  40. 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
  41. 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
  42. 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
  43. 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
  44. 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
  45. 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
  46. 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
  47. 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
  48. 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
  49. 2014

  50. Jan Eeckhout, Roberto Pinheiro and Kurt Schmidheiny (2014), Spatial Sorting, in Journal of Political Economy, 122(3), 554-620.
    published version, → free version
  51. 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
  52. Marko Köthenbürger and Michael Stimmelmayr (2014), "Corporate Deductibility Provisions and Managerial Incentives". Journal of Public Economics, Vol. 111, Pages 120-130.
    published version
  53. 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
  54. Marko Köthenbürger (2014), "Competition for Migrants in a Federation: Tax or Transfer Competition?". Journal of Urban Economics, Vol. 80, Pages 110-118.
    published version
  55. Stefanie Brilon (2014), Job assignment with multivariate skills and the Peter Principle, in Labour Economics, 32, 112-121.
    published version, → free version
  56. 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
  57. 2013

  58. 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
  59. Patricia Funk and Christina Gathmann (2013), Voter preferences, direct democracy and government spending, in European Journal of Political Economy, 32, 300-329.
    published version
  60. Hans Ulrich Bacher and Marius Brülhart (2013), Progressive Taxes and Firm Births, in International Tax and Public Finance, 20(1): 129-168.
    published version
  61. 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
  62. 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
  63. 2012

  64. 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
  65. 2011

  66. 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
  67. 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
  68. 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
  69. 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