Abstract
This article explains the Swiss federal fiscal equalisation scheme. The objectives of financial equalisation have largely been achieved and the system is functioning well. However, the increasing differences between the cantons – whether in terms of financial performance or tax burdens – are cause for concern.
Language: German
Page range: 768 - 772
Published on: Nov 28, 2024
Published by: ZBW – Leibniz-Informationszentrum Wirtschaft
In partnership with: Paradigm Publishing Services
Publication frequency: 12 issues per year
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© 2024 Werner Weber, published by ZBW – Leibniz-Informationszentrum Wirtschaft
This work is licensed under the Creative Commons Attribution 4.0 License.