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• Publikationen // 13.11.2023

  Referierte Fachzeitschrift - Epidemic Effects in the Diffusion of Emerging Digital Technologies: Evidence from Artificial Intelligence Adoption

  adoption to a broad web-based data sample of more than 380,000 firms in Germany, Austria, and Switzerland. To this end, we train a transformer-based language model to identify firm-level AI adoption from [...] websites and replicate our econometric analysis for representative firm-level survey data from Switzerland. We show that AI adoption can be contagious under three circumstances: 1) When companies in industrial
• Publikationen // 12.04.2023

  ZEW Discussion Paper - Local Labor Markets as a Taxable Location Factor? Evidence From a Shock to Foreign Labor Supply

  The analysis exploits a commuting policy that liberalized cross-border labor markets between Switzerland and the EU. The reform was implemented at a time of skilled labor shortages and led to a substantial
• Projekte // 01.02.2022

  Entwicklung und Aufdatierung quantitativer Indikatoren der Steuerbelastung – BAK Taxation Index 2022/2023

  project will analyze effective tax burdens on corporations and on highly skilled employees in Switzerland for 2022. Additionally, it will analyze the effective tax burden in more than 50 different locations [...] been published first in 2001. In addition, the implications of the global minimum taxation in Switzerland (STAF) will be analyzed. 
• Publikationen // 28.01.2022

  Referierte Fachzeitschrift - R&D Tax Incentive Regimes – A Comparison and Evaluation of Current Country Practices

  important FDI countries (Belgium, Germany, Spain, France, Ireland, Netherlands, United Kingdom, Switzerland, China, and the United States) considering effects on location attractiveness, innovative activity
• Publikationen // 09.08.2021

  Referierte Fachzeitschrift - Policy instruments and self reported impacts of the adoption of energy saving technologies in the DACH region

  sample of enterprises from a survey that was simultaneously conducted in Germany, Austria and Switzerland, we study the self-reported impacts of the adoption of “green” energy saving and related
• Publikationen // 13.11.2020

  Referierte Fachzeitschrift - Multi-model comparison of Swiss decarbonization scenarios

  and technological consequences of reaching emission reduction targets for 2050 in the context of Switzerland. We consider different designs of carbon taxes to compare their economic cost: economy-wide or
• Publikationen // 28.05.2020

  ZEW Discussion Paper - Social Capital and the Spread of Covid-19: Insights From European Countries

  Covid-19 pan­demic in independent analyses for Austria, Germany, Italy, the Netherlands, Swe­den, Switzerland and the UK. We exploit within-country variation in social capital and Covid-19 cases to show that
• Veranstaltungen // 25.10.2018

  Public Finances and Fiscal Windfalls Quasi-Experimental Evidence on Fiscal Behavior in Response to a Shock

  impact of a one-time exogenous fiscal windfall on local public finances in the canton of Zurich (Switzerland). The windfall was caused by the extraordinary tax bill of a resident of the municipality of Rüschlikon
• Veranstaltungen // 03.05.2018

  Tax Evasion and Inequality

  evasion so far - with new micro-data leaked from large offshore financial institutions - HSBC Switzerland (“Swiss leaks”) and Mossack Fonseca (“Panama Papers”) - matched to population-wide wealth records
• Veranstaltungen // 19.10.2017

  Competition Policy in Switzerland - An Economist's Perspective