Tax Competition in Switzerland

Gadir G. Asgarzade

《Academic Journal of Economic Studies》 3卷4期 (2017/12) Pp. 62-67

摘要

The main aim of this article is to provide detailed information on tax competition in Switzerland. Generally, tax competition exists when taxpayers can reduce their tax burden by relocating their capital and/or labour from high-tax jurisdictions to low- tax jurisdictions. The paper reviews various scholarly articles by different authors who focus on the topic of tax competition in Switzerland and characterizes different aspects of the Swiss tax system. Before doing that it would be very helpful to give a brief introduction on fiscal constitution in Switzerland.

關鍵字

Tax competition ； cantons ； municipality ； income tax and corporate tax