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LOKALE STEUERPOLITIK IM INTERNATIONALEN STEUERWETTBEWERB Die Ausübung gesetzgeberischer Wahlrechte durch die Kantone im Rahmen der Steuerreform STAF

Author

Listed:
  • Sklenar, Eva

    (Allensbach Hochschule Konstanz)

  • Spettenhuber, Peter

    (Allensbach Hochschule Konstanz)

Abstract

After tax reform (STAF) has been passed, Suisse cantons continue to exempt selected companies from taxation as far as possible. To achieve this, they use a reduction in the general corporate income tax rate and other internationally recognized tax structures. Tax sovereignty allows coordination with the interests of the specific target companies.

Suggested Citation

  • Sklenar, Eva & Spettenhuber, Peter, 2020. "LOKALE STEUERPOLITIK IM INTERNATIONALEN STEUERWETTBEWERB Die Ausübung gesetzgeberischer Wahlrechte durch die Kantone im Rahmen der Steuerreform STAF," Zeitschrift für interdisziplinäre ökonomische Forschung, Allensbach Hochschule, issue 1, pages 62-70, December.
    • Handle: RePEc:ris:zfioef:0134
    as

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    More about this item

    Keywords

    International Tax Planning; Municipal Funding;

    JEL classification:

    • F02 - International Economics - - General - - - International Economic Order and Integration

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