Tax reform in Switzerland:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD
1999
|
| Schriftenreihe: | Organisation for Economic Co-operation and Development: OECD working papers
7,60 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 57 S. graph. Darst. |
Internformat
MARC
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| 100 | 1 | |a Carey, David |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Tax reform in Switzerland |c by David Carey, Kathryn Gordon and Philippe Thalmann |
| 264 | 1 | |a Paris |b OECD |c 1999 | |
| 300 | |a 57 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
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| 490 | 1 | |a Organisation for Economic Co-operation and Development / Economics Department : Working papers |v 222 | |
| 490 | 1 | |a Organisation for Economic Co-operation and Development: OECD working papers |v 7,60 | |
| 650 | 4 | |a Politique fiscale - Suisse | |
| 650 | 4 | |a Réforme fiscale - Suisse | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Taxation |z Switzerland | |
| 651 | 4 | |a Schweiz | |
| 700 | 1 | |a Gordon, Kathryn |e Verfasser |4 aut | |
| 700 | 1 | |a Thalmann, Philippe |e Verfasser |4 aut | |
| 810 | 2 | |a Economics Department |t Organisation for Economic Co-operation and Development |v Working papers ; 222 |w (DE-604)BV008310407 |9 222 | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-008723430 | ||
Datensatz im Suchindex
| _version_ | 1804127498661789696 |
|---|---|
| adam_text | ECO/WKP(99)14
TABLE OF CONTENTS
Forces shaping tax policy 5
A highly decentralised federal structure 5
The tradition of direct democracy 7
Pressures on government expenditure 7
Deepening globalisation and Switzerland s role in European economic integration 8
International economic co operation 9
Main features of the system 9
Level and structure of taxation 9
Main taxes by level of government 10
The main taxes 10
Tax harmonisation law (laloi sur l harmonisation des impots) 12
Tax administration and enforcement 13
Regional differences in tax burdens 14
Fiscal equalisation 15
Progressiveness of tax system 16
Labour tax wedges 16
Capital tax wedges 17
Average effective tax rates 18
Main issues for strengthening the system 18
Reduce tax privileges for savings with pension funds and insurance companies 19
Limit personal interest deductions to declared capital income 22
Reform taxation of owner occupied housing 22
Phase out personal net wealth taxes 23
Replace existing corporate taxes with a flat rate tax on corporate profits 23
Environmental tax reforms 24
Swiss tax arrangements in an international setting 26
Vulnerability of Swiss tax bases to international base mobility 26
Switzerland as a destination for some internationally mobile tax bases 27
Concluding remarks 28
BIBLIOGRAPHY 54
Box 1. Tax treatment of savings with pension funds and life insurance companies
3
ECO/WKP(99)14
Tables
1. Tax revenues by level of government
2. Trends in government social spending
3. Total tax revenues
4. The level and structure of taxation by type
5. The structure of taxation by type of tax
6. Tax revenues of the Confederation, the cantons and the communes
7. Marginal tax rates combining all levels of government, for the single taxpayer
8. Productivity of value added taxes
9. Trends in value added taxes — tax parameters
10. Incomes and global tax burdens by canton
11. Fiscal burden indexes on households and companies
12. Progressiveness: average production worker versus top bracket marginal tax rates
13. Gini coefficients for selected definitions of income
14. Marginal effective tax rates in manufacturing — selected cantons
15. Marginal effective tax wedges in manufacturing — selected OECD countries
16. Financial assets of pension funds
17. Financial assets of insurance companies
18. Portfolios of pension funds
19. Corporate, property and financial taxation
Figures
1. Dependency ratios
2. Fiscal burden indexes on households and companies
3. Marginal tax rates ~ selected countries, 1996
4. Marginal total labour tax wedges — selected countries, 1996
5. Share of owner occupied housing in selected OECD countries
6. Revenues from environmentally related tax bases — selected OECD countries
4
|
| any_adam_object | 1 |
| author | Carey, David Gordon, Kathryn Thalmann, Philippe |
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| dewey-sort | 3336.2009494 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| geographic | Schweiz |
| geographic_facet | Schweiz |
| id | DE-604.BV012823019 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:34:18Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008723430 |
| oclc_num | 43302851 |
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| owner | DE-703 DE-706 |
| owner_facet | DE-703 DE-706 |
| physical | 57 S. graph. Darst. |
| publishDate | 1999 |
| publishDateSearch | 1999 |
| publishDateSort | 1999 |
| publisher | OECD |
| record_format | marc |
| series | Organisation for Economic Co-operation and Development: OECD working papers |
| series2 | Organisation for Economic Co-operation and Development / Economics Department : Working papers Organisation for Economic Co-operation and Development: OECD working papers |
| spelling | Carey, David Verfasser aut Tax reform in Switzerland by David Carey, Kathryn Gordon and Philippe Thalmann Paris OECD 1999 57 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Organisation for Economic Co-operation and Development / Economics Department : Working papers 222 Organisation for Economic Co-operation and Development: OECD working papers 7,60 Politique fiscale - Suisse Réforme fiscale - Suisse Steuer Taxation Switzerland Schweiz Gordon, Kathryn Verfasser aut Thalmann, Philippe Verfasser aut Economics Department Organisation for Economic Co-operation and Development Working papers ; 222 (DE-604)BV008310407 222 Organisation for Economic Co-operation and Development: OECD working papers 7,60 (DE-604)BV010346216 7,60 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008723430&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Carey, David Gordon, Kathryn Thalmann, Philippe Tax reform in Switzerland Organisation for Economic Co-operation and Development: OECD working papers Politique fiscale - Suisse Réforme fiscale - Suisse Steuer Taxation Switzerland |
| title | Tax reform in Switzerland |
| title_auth | Tax reform in Switzerland |
| title_exact_search | Tax reform in Switzerland |
| title_full | Tax reform in Switzerland by David Carey, Kathryn Gordon and Philippe Thalmann |
| title_fullStr | Tax reform in Switzerland by David Carey, Kathryn Gordon and Philippe Thalmann |
| title_full_unstemmed | Tax reform in Switzerland by David Carey, Kathryn Gordon and Philippe Thalmann |
| title_short | Tax reform in Switzerland |
| title_sort | tax reform in switzerland |
| topic | Politique fiscale - Suisse Réforme fiscale - Suisse Steuer Taxation Switzerland |
| topic_facet | Politique fiscale - Suisse Réforme fiscale - Suisse Steuer Taxation Switzerland Schweiz |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008723430&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV008310407 (DE-604)BV010346216 |
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