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.

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.

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.

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.

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.

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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.