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dc.contributor.author
Chatagny, Florian
dc.contributor.author
Köthenbürger, Marko
dc.contributor.author
Stimmelmayr, Michael
dc.date.accessioned
2017-10-18T14:54:55Z
dc.date.available
2017-06-12T14:35:14Z
dc.date.available
2017-10-18T14:54:55Z
dc.date.issued
2016-11
dc.identifier.uri
http://hdl.handle.net/20.500.11850/121752
dc.identifier.doi
10.3929/ethz-a-010746460
dc.description.abstract
In response to mounting international pressure to reform the ring-fenced elements profits tax system, the Swiss government has put forward a comprehensive tax reform package. The proposal comprises the introduction of a license box, a substantial reduction in cantonal profit tax rates, and an allowance for excess corporate equity. We apply a computable general equilibrium model to quantify the economic effects of this reform. Our results reveal that the license box, combined with the reduction in the cantonal profit taxes, limits the outflow of the tax base of those companies that benefit from the current preferential tax treatment. The reduction in cantonal profit taxes and the fact that regularly taxed companies additionally benefit from the license box render the reform package costly, such that tax revenues might well decline after the reform.
en_US
dc.language.iso
en
en_US
dc.publisher
KOF Swiss Economic Institute, ETH Zurich
dc.rights.uri
http://rightsstatements.org/page/InC-NC/1.0/
dc.subject
FISKALPOLITIK
en_US
dc.subject
Tax Competition
en_US
dc.subject
SWITZERLAND (CENTRAL EUROPE). SWISS CONFEDERATION
en_US
dc.subject
SCHWEIZ (MITTELEUROPA). SCHWEIZERISCHE EIDGENOSSENSCHAFT
en_US
dc.subject
TAX REFORMS (FINANCE)
en_US
dc.subject
Corporate Tax Reform
en_US
dc.subject
Mobile Firm Prots
en_US
dc.subject
Dynamic General Equilibrium Model
en_US
dc.subject
FISCAL POLICY
en_US
dc.subject
License Box
en_US
dc.subject
STEUERREFORMEN (FINANZEN)
en_US
dc.title
Introducing an IP License Box in Switzerland: Quantifying the Effects
en_US
dc.type
Working Paper
dc.rights.license
In Copyright - Non-Commercial Use Permitted
dc.date.published
2016
ethz.journal.title
KOF Working Papers
ethz.journal.volume
416
en_US
ethz.size
41 p.
en_US
ethz.code.ddc
3 - Social sciences::350 - Public administration
en_US
ethz.identifier.nebis
010746460
ethz.publication.place
Zürich
en_US
ethz.publication.status
published
en_US
ethz.leitzahl
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::03988 - Köthenbürger, Marko / Köthenbürger, Marko
en_US
ethz.leitzahl
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute
en_US
ethz.leitzahl
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute::06332 - KOF FB Öffentliche Finanzen / KOF Public Economics
ethz.leitzahl.certified
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::03988 - Köthenbürger, Marko / Köthenbürger, Marko
ethz.leitzahl.certified
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute
ethz.leitzahl.certified
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute::06332 - KOF FB Öffentliche Finanzen / KOF Public Economics
ethz.date.deposited
2017-06-12T14:36:16Z
ethz.source
ECOL
ethz.source
ECIT
ethz.identifier.importid
imp59366b9f7cde071500
ethz.identifier.importid
imp593654ccda78937824
ethz.ecolpid
eth:49868
ethz.ecitpid
pub:183877
ethz.eth
yes
en_US
ethz.availability
Open access
en_US
ethz.rosetta.installDate
2017-07-13T09:28:29Z
ethz.rosetta.lastUpdated
2018-11-05T22:30:37Z
ethz.rosetta.exportRequired
true
ethz.rosetta.versionExported
true
ethz.COinS
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