Funding for this research was provided by:
Université de Lausanne
Received: 14 March 2018
Accepted: 27 February 2019
First Online: 25 March 2019
: Professor Nils Soguel holds the chair of public finance at the Swiss Graduate School of Public Administration (IDHEAP) where Ramon Christen wrote his dissertation.
: The authors declare that they have no competing interests.
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