Tax competition in Switzerland.ppt

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1、TaxcompetitioninSwitzerlandOECD–FiscalNetworkExpertMeeting2008inViennaDr.RolandFischerHeadofGovernmentFinanceStatisticsSwissFederalFinanceAdministrationContentBasicfeaturesoftaxcompetitioninSwitzerlandEffectsoftaxcompetitionMechanismsreducingtaxcompetitionTitel/AutorIn/Datum1.Basicfeatureso

2、ftaxcompetitioninSwitzerlandTitel/AutorIn/DatumDistributionoftaxrevenuesaccrosslevelsofgovernment2005Titel/AutorIn/DatumHightaxautonomyofSwisscantonsCantonalandmunicipaltaxesRegulationbyfederallawoftaxratetaxbaseuseoftaxrevenuesIncometaxNoneLawontaxharmonizationNoneProfittaxNoneLawontaxharm

3、onizationNoneWealthtaxNoneLawontaxharmonizationNoneCapitaltaxNoneLawontaxharmonizationNoneWithholdingtaxNoneLawontaxharmonizationNoneRealestateprofittaxNoneLawontaxharmonizationNoneInheritancetaxNoneNoneNoneTaxonvehiclesNoneNoneNone…NoneNoneNone…NoneNoneNoneTitel/AutorIn/DatumRevenuecomposi

4、tionofcantonsandmunicipalities2005Titel/AutorIn/DatumTaxrateofcantonsandmunicipalitiesTitel/AutorIn/DatumExample1:Taxratesofcantonalandmunicipalincometax,singlemarriedpersonwithoutchildren,grossincomeof100‘000SwissfrancsDisparitiesinincometaxratesTitel/AutorIn/Datum2.Effectsoftaxcompetition

5、Titel/AutorIn/DatumEmpiricalresultsforSwitzerlandThesisTaxcompetitionleadsto…ResultMobility…ahighermobilityoftaxpayerswithrespecttobusinessandresidencelocationsStrategy…strategicallymotivatedtaxcutsEfficiency…politicaldecisionsmorecloselyinrelationtothebenefitofvoters()Redistribution…les

6、sredistributionofincome()Disparities…largerdisparitiesintaxratesandtaxbase?Publicspending…anoveralllowerratioofpublicspendinginpercentofGDP()Supplyofpublicgoods…anunder-supplyofpublicgoodsandservices?„Racetothebottom“…excessivepublicdeficitsanddebtsOTitel/AutorIn/DatumEffectsontaxbaseandt

7、axrevenuesTaxratesarecorrelatedwithaggregatetaxbasesofcantons:„thelowerthetaxrate,thehighertheaggregatetaxbase“TaxratesgenerallyarenotcorrelatedwithtaxrevenuesHowever,effectsinspecificcantonsdependonthereactionofthetaxbasetochangesinthetaxrate(„taxratee