infonet-economy

istortions under the value-added tax (VAT) arise partly from the exemption of specific services and sectors. This paper develops an analytical model that is applicable to any sector characterized by asymmetric VAT exemptions of services and activities. We analyze the effects of such asymmetric tax regimes on market shares, optimal prices, tax receipts, and social welfare. The…

Die zunehmende Relevanz unternehmerischer Nachhaltigkeit in KMU bedingt auch die Notwendigkeit einer Steigerung nachhaltigkeitsbezogener Kommunikationsanstrengungen. In diesem Kontext geht der vorliegende Beitrag der Frage nach, ob und wie durch den Einsatz von Weblogs die einerseits aus den Zielen der Nachhaltigkeitskommunikation von KMU, sowie andererseits aus den Herausforderungen…

Using the Swiss Graduate Survey, we study how the type of tertiary education an individual chooses (i.e., vocational or academic) influences career entry and labor market success after graduation. Our results show that vocational graduates face less risky career entry than academic graduates. Considering endogenous educational choice by using parental education as an instrument, we…