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Institutional structures to improve the transparency and performance of subsidies

Thöne, Michael; Happ, Daniel - 2015

Finanzpolitik. Skizziert wird eine Regierungs-Kampagne "Meine Subvention", die den Weg zu einem neutraleren Image eröffnet. III …The call for greater transparency and more performance orientation of subsidies is an evergreen of German economic … strength of the German regime. Most of the following modules to improve of the transparency and performance of subsidies are …

Persistent link: https://www.econbiz.de/10012290133

Are local tax rates strategic complements or substitutes?

Parchet, Raphaël - 2012

The identification of strategic interactions among local governments is typically plagued by endogeneity problems. This paper proposes a quasi-experimental strategy to identify independent personal income tax setting by Swiss municipalities making use of the multi-tier federal system. State...

Persistent link: https://www.econbiz.de/10011517772

Competition, Harmonization and Redistribution : Corporate Taxes in Switzerland

Brülhart, Marius; Köthenbürger, Marko; Krapf, Matthias; … - National Bureau of Economic Research - 2023

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...

Persistent link: https://www.econbiz.de/10014436961

Tax Aspects of Fiscal Federalism : The Swiss Confederation

Rentzsch, Daniel P. - 2012

This paper is part of a comparative analysis of the distribution of the taxing authority among different levels of governments throughout a broad range of nations. Switzerland being a mere Confederation in the technical sense of the word for centuries before becoming a federal state, it may well...

Persistent link: https://www.econbiz.de/10013110751

Fiscal federalism and economic performance: evidence from Swiss cantons

Feld, Lars P.; Kirchgässner, Gebhard; Schaltegger, … - 2004

The advantages and disadvantages of fiscal federalism are widely discussed in economics and political science. While some authors argue that federalism favors individual initiatives and serves as a market preserving device, others emphasize the dangers arising from an increasing corruption and...

Persistent link: https://www.econbiz.de/10010265752