TAX REFORM IN SWITZERLAND ECONOMICS DEPARTMENT WORKING PAPERS N0. 222

@inproceedings{Carey1999TAXRI,
  title={TAX REFORM IN SWITZERLAND ECONOMICS DEPARTMENT WORKING PAPERS N0. 222},
  author={David P Carey and Kathryn Gordon and Philippe Thalmann},
  year={1999}
}
ECO/WKP(99)142ABSTRACT/RESUMEThere have been a number of tax reforms in Switzerland in recent years aimed at enhancingeconomic efficiency and equity. This paper sets these reforms in the context of the forces shaping taxpolicy in Switzerland and the main features of the Swiss tax system and suggests areas where furtherreforms could be beneficial. These include applying more equal tax treatment to different forms of savings,moving to a flat-rate tax on corporate profits in all cantons and making… CONTINUE READING

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