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Intergovernmental Fiscal Relations in Fragmented Societies—The Case of Switzerland

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  • Thomas P Stauffer

    (International Research and Consulting Center, Institute of Federalism at the University of Fribourg, Route d'Englisberg 7, CH-1763 Granges-Paccot, Switzerland)

Abstract

In Switzerland intergovernmental fiscal relations have evolved gradually over 150 years. Like other institutions they reflect first of all the comparatively successful attempt to hold together a society fragmented with respect to linguistic and religious diversity along territorial lines. This system is marked by strong territorial decentralization both of taxing powers and expenditure assignments and by low equalizing incidence in general combined with important redistribution in cases of high symbolic value. However, both the internal demographic changes and the pattern of immigration in the last 50 years bring into question the sustainability of the present arrangements. Therefore, federal fiscal equalization is under review. It remains to be seen, if the outcome will sufficiently take into account the new forms of fragmentation in Switzerland.

Suggested Citation

  • 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.
    • Handle: RePEc:sae:envirc:v:19:y:2001:i:2:p:207-222
    DOI: 10.1068/c0054
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    References listed on IDEAS

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    1. David Carey & Kathryn Gordon & Philippe Thalmann, 1999. "Tax Reform in Switzerland," OECD Economics Department Working Papers 222, OECD Publishing.
    2. 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.
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