Public finance

Tax reform for Switzerland

Examination of the various sectors of taxation in Switzerland (taxes on income and property, corporate tax, VAT, environmental taxes, etc.), commenting on recent changes (e.g. corporate taxation), discussed reforms (e.g. taxation of capital gains) or those to be considered (e.g. suppression of some taxes), all of this in view of the general recommendations of the OECD (efficiency, simplicity, fairness) and experiences from tax reforms in OECD countries in the 1980s. OECD mandate (1998-1999)

Climate-harming subsidies in Switzerland

See https://www.epfl.ch/labs/leure/en/research/climate-policy/tax-reliefs/

PUBLICATIONS

Green taxes: Book (in English)
The Public Acceptance of Green Taxes, article in the April 2004 Public Choice Journal, pp. 179-217