Swiss Journal of Economics and Statistics

Equity and efficiency of carbon tax policies in Switzerland with endogenous energy substitution - Swiss Journal of Economics and Statistics The costs and speed of the energy transition are closely linked to the elasticity of substitution between fossil fuels and clean energy sources. Yet, despite its central role, this parameter has been ...

However, the redistribution of tax revenues benefits rich households relatively more than poor households.

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While other studies treated this parameter as exogenous, he assumes that it depends on the relative share of clean energy in the economy. A higher carbon tax increases the elasticity of substitution, reducing the overall economic cost of climate change mitigation.

New article by Matthias Leuthard.

sjes.springeropen.com/articles/10....

He analyzes the role of the elasticity of substitution between fossil fuels and clean energy sources in a dynamic general equilibrium model of Switzerland.

@mariusbrulhart.bsky.social @kaufmanndani.bsky.social

Jobseekers’ skills and job search behaviour - Swiss Journal of Economics and Statistics This paper uses novel linked survey and administrative data for jobseekers in Switzerland to study jobseekers’ skills, potential skill gaps, and their job search behaviour. Based on a realized sample ...

These insights are relevant for policy makers and practitioners in the public employment service who seek to support jobseekers in navigating modern labour markets with rapidly changing skill requirements.

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They also document that the willingness of jobseekers to deviate from their last job in terms of skill requirements is relatively low and that they are reluctant to accept lower wages. However, jobseekers with potential skill gaps do tailor their search strategy to their skill profile.

They find that women and older jobseekers are most at risk of lacking digital skills, while low education and little work experience are associated with lacking professional and interdisciplinary skills.

New article in our collection Digital Transformation: sjes.springeropen.com/articles/10....
Conny Wunsch, Felix Rochlitz and Patrick Arni use novel data to study jobseekers’ skills, potential skill gaps, and their job search behaviour.
@mariusbrulhart.bsky.social @kaufmanndani.bsky.social

She uses textual analysis to extract regional economic sentiments from 15 large Swiss newspapers, with a focus on differences in German and French articles. She finds that regional indicators are useful to forecast regional economic fluctuations.

New article in our collection Textual Analysis in Economics and Finance by Marie-Catherine Bieri sjes.springeropen.com/articles/10....

@mariusbrulhart.bsky.social @kaufmanndani.bsky.social

The annual loss in domestic grocery sales due to cross-border shopping amounts to 1.5 billion Swiss francs, equivalent to 3.8% of the total market. Larger and lower-income households exhibit a particularly strong propensity to shop abroad.

The study shows that cross-border shopping expands product variety and lowers prices for consumers in high-price countries, but it diminishes domestic tax revenues, reduces sales, and shifts demand away from local retailers.

To identify the causal effect of Switzerland’s COVID-19 border closure on domestic grocery expenditures, the author compares Swiss households living near the national border to Swiss households further inland, using a difference-in-differences framework.

The study uses detailed grocery transaction data from a large retailer combined with administrative data.

New article: sjes.springeropen.com/articles/10....

Frédéric Kluser investigates the socioeconomic implications of cross-border shopping by exploiting Switzerland’s COVID-19-induced border closure in 2020 as a natural experiment.

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@mariusbrulhart.bsky.social @kaufmanndani.bsky.social

Therefore, climate policies aimed at reducing emissions from these goods (particularly the luxury versions of those goods) can help ensure that high-income households participate in the emissions reduction effort to an appropriate degree.

Furthermore, it finds that for certain consumption categories, such as transportation (especially aviation), clothing, leisure activities, and eating out, high-income households account for a larger share of total national consumption compared to other categories.

The paper shows that climate policy can be maintained distributionally equitable if the revenues generated from emissions pricing are recycled to households. Low-income households are vulnerable to user-pays policies. Implementing per-capita lump-sum recycling can make the policy more progressive.

The study uses data from the Swiss Household Budget Survey, which provides information on household income and spending for different consumption goods. The author exploits a database providing estimates of global warming potential per unit of consumption for all consumption goods and categories.

New article: sjes.springeropen.com/articles/10....

@florian-landis.bsky.social examines how different consumption goods contribute to household-level responsibility for global greenhouse gas emissions in Switzerland and explores climate policies that create equitable outcomes.

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At the Swiss Journal of Economics and Statistics we aim to provide quick feedback and an efficient review process (submission to first decision 7 days; submission to acceptance 278 days). In addition, your article will be published open-access free of charge.

Possible areas include, but are not limited to, monetary economics, forecasting, climate finance, household finance, political economy, law and economics, economics of regulation, economics of innovation, public economics, media economics, health economics, economics of contracts, and education.

We welcome original research using textual analysis in all fields of economics and finance.

📢 Extended deadline for the collection #Textual #Analysis in #Economics and #Finance link.springer.com/collections/...

Submit your articles until 31 December 2025.

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@mariusbrulhart.bsky.social

Cross-border value-added tax fraud in the European Union - Swiss Journal of Economics and Statistics We study the effects of a reform to VAT rules (the reverse charge mechanism on domestic transactions) aimed at eliminating VAT fraud involving cross-border transactions within the European Union (EU)....

🎉 New publication by Annalisa Tassi and Adrien Bussy: “Cross-border Value-Added Tax Fraud in the European Union”

💡 Their paper examines the impact of introducing the reverse-charge mechanism on domestic transactions to curb VAT fraud linked to intra-EU trade.

sjes.springeropen.com/articles/10....

They find that pre-reform fraud amounts to around 4% of the trade volume of treated products, or 0.1–0.2% of overall VAT revenues in reform countries in the preceding year. They show that fraud is concentrated in countries with higher corruption, lower customs efficiency, and lower GDP per capita.

To identify fraud, the study uses a difference-in-differences approach comparing the reporting gaps associated with the goods to which the DRCM applies (treated) to those to which it does not (control) within a narrowly defined time window around the reform date.

The authors collected data on 54 instances of DRCM implementations across 24 EU member states between 2004 and 2019.

The reform analyzed in this paper allows member states to impose a shift in the tax liability from the seller onto the buyer for domestic supplies of selected commodities, known as the domestic reverse charge mechanism (DRCM).

New article: sjes.springeropen.com/articles/10....

Adrien Bussy and Annalisa Tassi study the effects of a reform to VAT rules aimed at eliminating cross-border VAT fraud within the European Union.

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@mariusbrulhart.bsky.social @kaufmanndani.bsky.social

The authors collected data on 54 instances of DRCM implementations across 24 EU member states between 2004 and 2019.