Carey, David; Gordon, Kathryn; Thalmann, Philippe - Economics Department, Organisation de Coopération et … - 1999
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 … environmental taxes. It is recognised that Switzerland’s highly decentralised federal structure and system of direct democracy can …