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A Fair Case for Tax Relief: Swiss Tax Policy, 1940s to 1960s

In: Worlds of Taxation

Author

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  • Gisela Huerlimann

    (ETH Zurich Institute of History)

Abstract

Unlike many other nations, the Swiss state cut back its nominal tax base in the long 1950s after experiencing a spectacular tax growth during the world wars. Cuts in federal income and turnover taxes were achieved by reducing the marginal rate, applying tax rebates, “elongating” the tax rate, increasing tax exemptions, and extending the list of tax-free goods. Tax burden relief was advocated from right- to left-wing parties and interest groups with fairness arguments on the backdrop of a booming economy, budget surpluses, and the veto points built into Swiss direct democracy. The essay sheds special light on the evolution of the “fiscal drag” concept for tax relief requests, and on the entanglements of the federal and cantonal treasuries and the underlying fiscal-social contract.

Suggested Citation

  • Gisela Huerlimann, 2018. "A Fair Case for Tax Relief: Swiss Tax Policy, 1940s to 1960s," Palgrave Studies in the History of Finance, in: Gisela Huerlimann & W. Elliot Brownlee & Eisaku Ide (ed.), Worlds of Taxation, pages 269-300, Palgrave Macmillan.
    • Handle: RePEc:pal:psitcp:978-3-319-90263-0_11
    DOI: 10.1007/978-3-319-90263-0_11
    as

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