IDEAS home Printed from https://ideas.repec.org/p/oec/ecoaaa/222-en.html
   My bibliography  Save this paper

Tax Reform in Switzerland

Author

Listed:
  • David Carey
  • Kathryn Gordon
  • Philippe Thalmann

Abstract

There have been a number of tax reforms in Switzerland in recent years aimed at enhancing economic efficiency and equity. This paper sets these reforms in the context of the forces shaping tax policy in Switzerland and the main features of the Swiss tax system and suggests areas where further reforms could be beneficial. These include applying more equal tax treatment to different forms of savings, moving to a flat-rate tax on corporate profits in all cantons and making greater use of environmental taxes. It is recognised that Switzerland’s highly decentralised federal structure and system of direct democracy can slow reforms, although these features also increase the legitimacy of reforms, reducing the risk of policy reversals ... Ces dernières années, un certain nombre de réformes fiscales ont été mises en place en Suisse afin d’améliorer l’efficience économique et l’équité. Cet article replace ces réformes et les facteurs qui les déterminent dans le cadre de la politique fiscale de la Suisse. Il suggère des domaines où de nouvelles réformes pourraient être bénéfiques. Parmi celles-ci on peut citer l’application d’un traitement fiscal plus égalitaire des différentes formes d’épargne, l’adoption d’un système de taux d’imposition à taux fixe sur les bénéfices des sociétés dans tous les cantons et en ayant davantage recours aux taxes environnementales. Il est reconnu que la structure fédérale très décentralisée de la Suisse et son système de démocratie directe peuvent ralentir les réformes. Néanmoins ces dispositifs peuvent aussi accroître leur légitimité réduisant ainsi les risques d’éventuels retours en arrière ...

Suggested Citation

  • David Carey & Kathryn Gordon & Philippe Thalmann, 1999. "Tax Reform in Switzerland," OECD Economics Department Working Papers 222, OECD Publishing.
  • Handle: RePEc:oec:ecoaaa:222-en
    DOI: 10.1787/721511652676
    as

    Download full text from publisher

    File URL: https://doi.org/10.1787/721511652676
    Download Restriction: no

    File URL: https://libkey.io/10.1787/721511652676?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Sergio Galletta & Agustin Redonda, 2017. "Corporate flat tax reforms and businesses’ investment decisions: evidence from Switzerland," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 962-996, December.
    2. Brulhart, Marius & Jametti, Mario, 2006. "Vertical versus horizontal tax externalities: An empirical test," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 2027-2062, November.
    3. Thomas P Stauffer, 2001. "Intergovernmental Fiscal Relations in Fragmented Societies—The Case of Switzerland," Environment and Planning C, , vol. 19(2), pages 207-222, April.
    4. Miral, Emmanuel Jr., 2017. "Federalism: Prospects for the Philippines," Discussion Papers DP 2017-29, Philippine Institute for Development Studies.

    More about this item

    Keywords

    fiscalité; Suisse; Switzerland; taxation;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:oec:ecoaaa:222-en. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/edoecfr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.