The aim of the paper is to show that the Swiss cantons do not care –or do not care that much– of the obligation of the article 100 of the federal Constitution, namely to adapt their fiscal policy according to the business cycle. More secifically, the paper aims at confirming on a factual...

The aim of the paper is to show that the Swiss cantons do not care –or do not care that much– of the obligation of the article 100 of the federal Constitution, namely to adapt their fiscal policy according to the business cycle. More specifically, the paper aims at confirming on a factual...

The IDHEAP has published its Comparison of Cantonal and Municipal Finances every year since 1999. The aim is to shed light on the fiscal condition of the Swiss public authorities. The comparison covers all institutional levels: the Confederation, the 26 cantons and a dozen cantonal capitals...

The normative literature on fiscal federalism generally recognises the need for fiscal equalisation mechanisms to facilitate the mitigation of inequities in the distribution of resources. The question of how far to go in matters of fiscal equalisation is a very sensitive one. Choices in this...

The motion passed in 2002 in the parliament of the Swiss canton of Valais by the MP Yves Bagnoud requires that the government has the overall debt of the State externally audited. The aim of this study is to provide information to answer the motion. To do so, the study is organised as follows....