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1“...Economics is a science that can contribute substantial powerful and fresh insights! This book collects essays by leading academics that evaluate the scholarly...”
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2by Benno Torgler Friedrich Schneider Christoph A. Schaltegger Published in Public choice (01.07.2010)“...Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is an alternative bottom-up...”
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3by Lars P. Feld Gebhard Kirchgässner Christoph A. Schaltegger Published in Public choice (01.10.2011)“...Switzerland has experienced extensive institutional reforms at the local level that could influence local debt. These reforms have included municipal mergers,...”
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4by Lars P. Feld Gebhard Kirchgässner Christoph A. Schaltegger Published in Southern economic journal (01.07.2010)“...According to the Leviathan Model, fiscal federalism is a binding constraint on revenue-maximizing government. The competitive pressure of fiscal federalism...”
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5“...This paper explores the role of political stability on fiscal policy in a time-series analysis over 158 years at the Swiss federal level. We argue that the...”
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6by Luechinger, Simon Schaltegger, Christoph A Published in International tax and public finance (01.10.2013)“...Fiscal rules are mentioned as instruments to commit political actors on long-term fiscal sustainability. However, fiscal rules may have stronger effects on...”
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7“...SUMMARY This paper studies the effect of the Swiss federal debt containment rule on public debt. Using the synthetic control method, we provide evidence that...”
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8“...The literature on income concentration largely focuses on pre-tax income; the current study provides new data concerning both pre- and post-tax top income...”
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9“...This study examines redistribution policy through personal income taxes in Swiss cantons over the period 1995–2011. In a first step, redistribution measures...”
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11“...Summary Based on probit estimates, this paper analyzes the effects of fiscal consolidation on the probability of sovereign default in the short run. Using a...”
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12“...We use a panel of 21 OECD countries from 1970 to 2009 to investigate the effects of different fiscal adjustment strategies on long-term interest rates - a key...”
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13by Frey, Christian Gorgas, Christoph Schaltegger, Christoph A Published in The Review of income and wealth (01.12.2017)“...This paper provides empirical evidence on the long run effects of tax policy on income concentration in Switzerland. As Swiss cantons enjoy considerable...”
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14by Feld, Lars P Schaltegger, Christoph A Schnellenbach, Jan Published in European economic review (2008)“...Several authors have argued that a centralization of fiscal powers in a federation is less likely to occur if citizens have to approve a change in the...”
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15by Leisibach, Patrick Schaltegger, Christoph A Published in Perspektiven der Wirtschaftspolitik : PWP : eine Zeitschrift des Vereins für Socialpolitik (18.11.2019)“...Der Finanzausgleich ist ein wichtiges Element im ausgeprägten Schweizer Steuerföderalismus. Die sich daraus ergebende Reduktion von Finanzkraftunterschieden...”
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16“...There is a vast empirical literature investigating the relationship between government size and economic growth. But the empirical evidence of growth effects...”
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17“...This paper analyzes the short-term effects of fiscal adjustments on macroeconomic aggregates for a panel of 20 OECD countries during 1970-2008. We find that...”
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19“...Previous empirical literature has shown that in order to overcome agency problems voters make inter-jurisdictional comparisons of fiscal performance when...”
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20“...It is not an easy task to explain tax compliance. Traditional approaches point to deterrence policy by the government providing taxpayers with an incentive to...”