Making the Tax System Less Distortive in Switzerland:
The tax burden in Switzerland is low in international comparison, largely reflecting the substantial non-tax compulsory contributions towards the health and pension systems which are managed by private institutions. Taxation of personal income and labour earnings is relatively high, whereas the taxa...
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | Englisch |
| Veröffentlicht: |
Paris
OECD Publishing
2013
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| Schriftenreihe: | OECD Economics Department Working Papers
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| Schlagwörter: | |
| Links: | https://doi.org/10.1787/5k480c2rt1d3-en |
| Zusammenfassung: | The tax burden in Switzerland is low in international comparison, largely reflecting the substantial non-tax compulsory contributions towards the health and pension systems which are managed by private institutions. Taxation of personal income and labour earnings is relatively high, whereas the taxation of consumption is low. Empirical research on OECD economies and on Switzerland specifically indicates that shifting taxation away from personal income towards the taxation of consumption would strengthen incentives to engage in economic activity. The structure of the corporate tax burden could be improved to remove disincentives for small firms to grow. Reducing the generous provisions which allow interest payments to be deducted from taxable personal income would reduce incentives for households to excessively leverage their wealth, with benefits both for financial stability and equity in the tax system. While tax competition among sub-national authorities has reinforced fiscal discipline, adverse side effects on equity could be reduced, including through greater reliance on real estate taxation in municipalities. This Working Paper relates to the 2012 OECD Economic Survey of Switzerland (www.oecd.org/eco/surveys/switzerland) |
| Umfang: | 1 Online-Ressource (24 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/5k480c2rt1d3-en |
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| illustrated | Not Illustrated |
| indexdate | 2025-01-11T15:45:49Z |
| institution | BVB |
| language | English |
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| physical | 1 Online-Ressource (24 Seiten) 21 x 29.7cm |
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| publishDate | 2013 |
| publishDateSearch | 2013 |
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| publisher | OECD Publishing |
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| series2 | OECD Economics Department Working Papers |
| spellingShingle | Fuentes, Andrés Making the Tax System Less Distortive in Switzerland Taxation Economics Switzerland |
| title | Making the Tax System Less Distortive in Switzerland |
| title_alt | Réduire les distorsions dues au système fiscal en Suisse |
| title_auth | Making the Tax System Less Distortive in Switzerland |
| title_exact_search | Making the Tax System Less Distortive in Switzerland |
| title_full | Making the Tax System Less Distortive in Switzerland Andrés Fuentes = Réduire les distorsions dues au système fiscal en Suisse / Andrés Fuentes |
| title_fullStr | Making the Tax System Less Distortive in Switzerland Andrés Fuentes = Réduire les distorsions dues au système fiscal en Suisse / Andrés Fuentes |
| title_full_unstemmed | Making the Tax System Less Distortive in Switzerland Andrés Fuentes = Réduire les distorsions dues au système fiscal en Suisse / Andrés Fuentes |
| title_short | Making the Tax System Less Distortive in Switzerland |
| title_sort | making the tax system less distortive in switzerland |
| topic | Taxation Economics Switzerland |
| topic_facet | Taxation Economics Switzerland |
| url | https://doi.org/10.1787/5k480c2rt1d3-en |
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