Schaltegger, Christoph A.; Frey, René L. - In: Perspektiven der Wirtschaftspolitik 4 (2003) 2, pp. 239-258
The fiscal constitution governs the federal system and thus the competition among member states. In Switzerland tax competence and spending decisions are highly decentralised. In order to make such as system operational an intergovernmental transfer system is needed. Today it does not work in a...