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Tax Competition in Switzerland

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  • Gadir G. Asgarzade

Abstract

The main aim of this article is to provide detailed information on tax competition in Switzerland. Generally, tax competition exists when taxpayers can reduce their tax burden by relocating their capital and/or labour from high-tax jurisdictions to low- tax jurisdictions. The paper reviews various scholarly articles by different authors who focus on the topic of tax competition in Switzerland and characterizes different aspects of the Swiss tax system. Before doing that it would be very helpful to give a brief introduction on fiscal constitution in Switzerland.

Suggested Citation

  • Gadir G. Asgarzade, 2017. "Tax Competition in Switzerland," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 3(4), pages 62-67, December.
    • Handle: RePEc:khe:scajes:v:3:y:2017:i:4:p:62-67
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    References listed on IDEAS

    as
    1. Feld Lars P. & Reulier Emmanuelle, 2009. "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," German Economic Review, De Gruyter, vol. 10(1), pages 91-114, February.
    2. Mary E. Burfisher & Sherman Robinson & Karen Thierfelder, 2002. "The Global Impacts of Farm Policy Reforms in Organization for Economic Cooperation and Development Countries," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 84(3), pages 774-781.
    3. Feld, Lars P. & Kirchgassner, Gebhard, 2001. "Income tax competition at the State and Local Level in Switzerland," Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 181-213, April.
    4. Pommerehne, Werner W & Weck-Hannemann, Hannelore, 1996. "Tax Rates, Tax Administration and Income Tax Evasion in Switzerland," Public Choice, Springer, vol. 88(1-2), pages 161-170, July.
    5. Schmidheiny, Kurt, 2006. "Income segregation and local progressive taxation: Empirical evidence from Switzerland," Journal of Public Economics, Elsevier, vol. 90(3), pages 429-458, February.
    6. Kirchgassner, Gebhard & Pommerehne, Werner W., 1996. "Tax harmonization and tax competition in the European Union: Lessons from Switzerland," Journal of Public Economics, Elsevier, vol. 60(3), pages 351-371, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Tax competition; cantons; municipality; income tax and corporate tax;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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