Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland
Switzerland could be considered as a test case for international corporate-tax policy coordination. It is a federation of 26 fiscally autonomous cantons that have been taxing corporate profits more or less independently for over a century. We document and discuss corporate taxation in Switzerland, with a focus on three aspects: (a) the evolving within-country geography of taxable profits and corporate tax rates, (b) the nature and historical emergence of formal tax-base harmonization, and (c) the functioning of fiscal equalization. Parallels are drawn and differences are discussed relative to ongoing efforts at international tax coordination.
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Copy CitationMarius Brülhart, Marko Koethenbuerger, Matthias Krapf, Raphael Parchet, Kurt Schmidheiny, and David Staubli, "Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland," NBER Working Paper 31830 (2023), https://doi.org/10.3386/w31830.
Published Versions
Forthcoming: Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland, Marius Brülhart, Marko Koethenbuerger, Matthias Krapf, Raphaël Parchet, Kurt Schmidheiny, David Staubli. in Policy Responses to Tax Competition, Agrawal, Poterba, and Zidar. 2024