demonstrates the neutrality properties of the reform with respect to investment, firm financial decisions and organizational choice …. Tax rates are chosen to prevent income shifting from labor to capital income. The reform decisively strengthens investment … calibrated growth model for Switzerland indicate that the reform could add between 2 to 3 percent of GDP in the long run …

The gains in life expectancy are expected to double the dependency ratio and increase population by 10% in Switzerland …

demonstrates the neutrality properties of the reform with respect to investment, firm financial decisions and organizational choice …. Tax rates are chosen to prevent income shifting from labor to capital income. The reform decisively strengthens investment … calibrated growth model for Switzerland indicate that the reform could add between 2 to 3 percent of GDP in the long run …