Le fédéralisme financier en Suisse

Lars Feld and Emmanuelle Reulier

Revue de l'OFCE, 2005, vol. 94, issue 3, 351-371

Abstract: Swiss federal State has one of the most decentralized fiscal systems. This decentralization occurs particularly for personal and corporate income taxes. Large disparities in tax burden could be observed between cantons or communes. Empirical results put in evidence fiscal competition between sub-national government of a same level. But this competition doesn?t seem to have a negative impact on public goods supply or on the redistribution of resources by fiscal authorities. Moreover, regional economic development doesn?t appear to be affected by tax competition.

Date: 2005
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