Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland
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Date
2023-11
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Working Paper
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yes
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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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published
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31830
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National Bureau of Economic Research
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03988 - Köthenbürger, Marko / Köthenbürger, Marko