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Book
L'État social : une perspective internationale
Authors: --- ---
ISBN: 9782247051236 2247051235 Year: 2005 Publisher: Paris : Armand Colin,

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Book
Competition, Harmonization and Redistribution : Corporate Taxes in Switzerland
Authors: --- --- --- --- --- et al.
Year: 2023 Publisher: Cambridge, Mass. National Bureau of Economic Research

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Abstract

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 Switzerland, with a focus on three aspects: (a) the evolving within-country geography of taxable profits and corporate tax rates, (b) the nature and historical emergence of formal tax-base harmonization, and (c) the functioning of fiscal equalization. Parallels are drawn and differences are discussed relative to ongoing efforts at international tax coordination.

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