Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland

Marius Brülhart, Marko Koethenbuerger, Matthias Krapf, Raphaël Parchet, Kurt Schmidheiny and David Staubli

No 31830, NBER Working Papers from National Bureau of Economic Research, Inc

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.

JEL-codes: H25 H71 H77 (search for similar items in EconPapers)
Date: 2023-11
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
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Forthcoming: Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland , Marius Brülhart, Marko Koethenbuerger, Matthias Krapf, Raphaël Parchet, Kurt Schmidheiny, David Staubli. in Policy Responses to Tax Competition , Agrawal, Poterba, and Zidar. 2024

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