recently published research projects
The history of modern state development is inseparable from the history of taxation. The capacity to extract resources from society allows the state to finance and expand its activities and create a modern public infrastructure. A watershed moment in this development is the adoption of personal income taxation. This so-called “queen of ...
Vocational and Professional Education and Training (VPET) systems are attracting increasing attention once again due to their stellar economic performance. Also Switzerland is more and more the destination of “study visits” of foreign observers interested in learning how VPET systems work in real life. However, dual vocational training systems ...
This project analyzes the surprising and sudden demise of Swiss banking secrecy and the subsequent introduction of automatic exchange of information on tax matters. In parallel, the project also looks at recent developments in Liechtenstein.