Swiss Journal of Economics and Statistics
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News from the editors of the Swiss Journal of Economics and Statistics http://sjes.springeropen.com
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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.
sjeseditors.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.
sjeseditors.bsky.social
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.
sjeseditors.bsky.social
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.
sjeseditors.bsky.social
The study uses detailed grocery transaction data from a large retailer combined with administrative data.
sjeseditors.bsky.social
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
sjeseditors.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.
sjeseditors.bsky.social
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.
sjeseditors.bsky.social
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.
sjeseditors.bsky.social
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.
sjeseditors.bsky.social
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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sjeseditors.bsky.social
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.
sjeseditors.bsky.social
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.
sjeseditors.bsky.social
We welcome original research using textual analysis in all fields of economics and finance.
sjeseditors.bsky.social
📢 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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@kaufmanndani.bsky.social @elliottash.bsky.social
@mariusbrulhart.bsky.social
Reposted by Swiss Journal of Economics and Statistics
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🎉 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....
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)....
sjes.springeropen.com
sjeseditors.bsky.social
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.
sjeseditors.bsky.social
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.
sjeseditors.bsky.social
The authors collected data on 54 instances of DRCM implementations across 24 EU member states between 2004 and 2019.
sjeseditors.bsky.social
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).
sjeseditors.bsky.social
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
sjeseditors.bsky.social
The authors collected data on 54 instances of DRCM implementations across 24 EU member states between 2004 and 2019.
sjeseditors.bsky.social
The reform analyzed in this paper allows EU 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).
sjeseditors.bsky.social
The paper finds that consumer review data provides additional information for predicting restaurant bankruptcies. Machine learning models achieve the highest prediction accuracy when consumer review and official business data are combined.