<oai_dc:dc xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
  <dc:contributor>Jametti, Mario</dc:contributor>
  <dc:creator>Redonda, Agustin</dc:creator>
  <dc:date>2015-06-18</dc:date>
  <dc:description xmlns:ns0="xml" ns0:lang="en">This thesis assesses two different sub-fields inside public economics in general and  taxation in particular: tax incidence and tax competition. The first chapter analyzes the  incidence of taxes in the Canadian retail gasoline market by devising a novel empirical  test, based on observables, to assess whether taxes are under- or overshifted in an  oligopolistic market. The results show that taxes in the Canadian retail gasoline market  are undershifted. The second one focuses on the tax competition among Swiss  cantons by empirically assessing the impact of introducing a corporate flat tax scheme  on corporate location decisions. The main finding shows that switching from a  graduated rate tax (GRT) scheme on profits to a flat rate tax (FRT) system has a  negative (rather small) impact on the stock of firms in Swiss municipalities (and  cantons). The effect is considerably larger for smaller firms. Finally, the third chapter  links the two first chapters of this thesis by setting a comprehensive model that  merges tax incidence and tax competition frameworks that, to the best of my  knowledge, have only been studied separately.</dc:description>
  <dc:format>application/pdf</dc:format>
  <dc:identifier>https://susi.usi.ch/global/documents/318563</dc:identifier>
  <dc:identifier>https://n2t.net/ark:/12658/srd1318563</dc:identifier>
  <dc:identifier>https://susi.usi.ch/documents/318563/files/2015ECO004.pdf</dc:identifier>
  <dc:language>eng</dc:language>
  <dc:relation>info:eu-repo/semantics/altIdentifier/urn/urn:nbn:ch:rero-006-114210</dc:relation>
  <dc:relation>info:eu-repo/semantics/altIdentifier/ark/12658/srd1318563</dc:relation>
  <dc:rights>info:eu-repo/semantics/openAccess</dc:rights>
  <dc:rights>License undefined</dc:rights>
  <dc:subject xmlns:ns1="xml" ns1:lang="en">Tax incidence</dc:subject>
  <dc:subject xmlns:ns2="xml" ns2:lang="en">Tax competition</dc:subject>
  <dc:subject xmlns:ns3="xml" ns3:lang="en">Market structure</dc:subject>
  <dc:subject xmlns:ns4="xml" ns4:lang="en">Excise taxes</dc:subject>
  <dc:subject xmlns:ns5="xml" ns5:lang="en">Corporate taxes</dc:subject>
  <dc:subject>info:eu-repo/classification/udc/33</dc:subject>
  <dc:title xmlns:ns6="xml" ns6:lang="en">Three essays on fiscal federalism and market structure</dc:title>
  <dc:type>http://purl.org/coar/resource_type/c_db06</dc:type>
</oai_dc:dc>