Tax Reform in Switzerland:
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 reform...
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| 1. Verfasser: | |
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| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
1999
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| Schriftenreihe: | OECD Economics Department Working Papers
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| Schlagworte: | |
| Online-Zugang: | UBA01 UBG01 UEI01 UER01 UPA01 UBR01 UBW01 FFW01 FNU01 EUV01 FRO01 FHR01 FHN01 TUM01 FHI01 UBM01 Volltext |
| Zusammenfassung: | 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 ... |
| Beschreibung: | 1 Online-Ressource (57 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/721511652676 |
Internformat
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Datensatz im Suchindex
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| index_date | 2024-07-03T19:34:56Z |
| indexdate | 2024-07-10T09:25:31Z |
| institution | BVB |
| language | English |
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| spelling | Carey, David Verfasser aut Tax Reform in Switzerland David Carey, Kathryn Gordon and Philippe Thalmann Paris OECD Publishing 1999 1 Online-Ressource (57 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Economics Department Working Papers 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 ... Economics Switzerland Gordon, Kathryn ctb Thalmann, Philippe ctb https://doi.org/10.1787/721511652676 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Carey, David Tax Reform in Switzerland Economics Switzerland |
| title | Tax Reform in Switzerland |
| title_auth | Tax Reform in Switzerland |
| title_exact_search | Tax Reform in Switzerland |
| title_exact_search_txtP | Tax Reform in Switzerland |
| title_full | Tax Reform in Switzerland David Carey, Kathryn Gordon and Philippe Thalmann |
| title_fullStr | Tax Reform in Switzerland David Carey, Kathryn Gordon and Philippe Thalmann |
| title_full_unstemmed | Tax Reform in Switzerland David Carey, Kathryn Gordon and Philippe Thalmann |
| title_short | Tax Reform in Switzerland |
| title_sort | tax reform in switzerland |
| topic | Economics Switzerland |
| topic_facet | Economics Switzerland |
| url | https://doi.org/10.1787/721511652676 |
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