English, Article, Journal or magazine article edition: Tax Reform in Switzerland David Carey; Kathryn Gordon; Philippe Thalmann

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Bookmark: http://trove.nla.gov.au/version/135986
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Tax Reform in Switzerland
Author
  • David Carey
  • Kathryn Gordon
  • Philippe Thalmann
Physical Description
  • preprint
Notes
  • 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 ... Ces dernières années, un certain nombre de réformes fiscales ont été mises en place en Suisse afin d’améliorer l’efficience économique et l’équité. Cet article replace ces réformes et les facteurs qui les déterminent dans le cadre de la politique fiscale de la Suisse. Il suggère des domaines où de nouvelles réformes pourraient être bénéfiques. Parmi celles-ci on peut citer l’application d’un traitement fiscal plus égalitaire des différentes formes d’épargne, l’adoption d’un système de taux d’imposition à taux fixe sur les bénéfices des sociétés dans tous les cantons et en ayant davantage recours aux taxes environnementales. Il est reconnu que la structure fédérale très décentralisée de la Suisse et son système de démocratie directe peuvent ralentir les réformes. Néanmoins ces dispositifs peuvent aussi accroître leur légitimité réduisant ainsi les risques d’éventuels retours en arrière ...
  • taxation, Switzerland, fiscalité, Suisse
  • RePEc:oec:ecoaaa:222-en
Language
  • English
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