In the NZZ,
- Legislation has become more centralized.
- Implementation less so. Cantons increasingly implement federal legislation.
- But decentralized authority to collect taxes has remained largely in place.
Figure from the NZZ:
In the NZZ,
Figure from the NZZ:
In an interview with the NZZ, Christoph Schaltegger argues that Swiss cantons loose revenue when new firms move in, due to badly structured inter cantonal revenue sharing (Finanzausgleich).
In the NZZ, Michael Schaefer reports about a study that analyzes the portfolio composition of public sector entities and social security institutions. Cantons and the Federation mostly hold cash. The SNB’s portfolio is among the riskiest.
They are higher than many people outside of Switzerland suspect. Moreover, their cantonal and municipal components vary considerably across regions. Iwan Städler’s report in the Tagesanzeiger Blog provides an interactive graphic.
The federal tax levy can be computed using this tool.