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Featured Article: The U.S. Tax Program for Swiss banks: what determined the penalties?


U.S. Tax Program for Swiss banks​​​​​

The U.S. Tax Program for Swiss banks is a very significant part of the recent history of the Swiss financial industry. It has accelerated the transformation of the Swiss banking industry from a system that relied on bank secrecy to a much more compliant one. It was also rather costly for the banks involved. This paper, by Yvan Lengwiler and Albana Saljihaj, tries to identify the determinants of the individual penalties that were levied by the U.S. Department of Justice. 

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Founded in 1867, The Swiss Journal of Economics and Statistics (SJES) is a peer-reviewed journal which publishes theoretical and empirical contributions to any field of economics and reaches an international audience. Owned and financed by the Swiss Society of Economics and Statistics, SJES is committed to a high quality, efficient review process with a first round response time of typically less than two months. SJES particularly welcomes contributions from early-career researchers.

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Editor-in-Chief: Rafael Lalive, University of Lausanne

Rafael LaliveRafael Lalive is Professor of Economics at the Faculty of Business and Economics of University of Lausanne. Rafael's work focuses on questions related to labor market policy, family policy, and social economics.


Co-Editor: Martin Brown, University of St. Gallen

Martin BrownMartin Brown is Full Professor of Banking at the University of St.Gallen. His research has focused on financial intermediation, household finance and organizational economics.



Co-Editor: Volker Grossmann, University of Fribourg

Volker GrossmannVolker Grossmann is Full Professor in the Department of Economics at the University of Fribourg. Volker's current research interests include: macroeconomics of housing; distribution of income and human capital formation. 


Co-Editor: Cédric Tille, Graduate Institute Geneva

Cédric TilleCédric Tille is Professor of Economics at the Graduate Institute Geneva. Cédric's current research focuses on international finance and macroeconomics.         

Swiss Journal of Economics and Statistics: Volumes 143 - 153

Articles published in Swiss Journal of Economics and Statistics between 2007 and 2017 are available to read online via Springer Link or by clicking on the "All volumes" option on the article page.

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  •                Swiss Society of Economics and Statistics

    The Swiss Journal of Economics and Statistics is published in collaboration with the Swiss Society of Economics and Statistics. The journal is fully sponsored by the SSES so authors are not required to pay an article processing charge

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