Tax Reform in Switzerland

David Carey ; Kathryn Gordon ; Philippe Thalmann

Organisation for Economic Co-operation and Development

关键词: Switzerland;    taxation;   

DOI  :  https://doi.org/10.1787/721511652676

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 摘 要 】

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 ...