Troisième réforme de l’imposition des entreprises: les effets économiques de l’introduction d’une licence box

Florian Chatagny, Marko Köthenbürger () and Michael Stimmelmayr
Additional contact information
Marko Köthenbürger: KOF Swiss Economic Institute, ETH Zurich, Switzerland, http://www.kof.ethz.ch
Authors registered in the RePEc Author Service: Marko Koethenbuerger

KOF Analysen, 2014, vol. 8, issue 3, 117-125

Abstract: The pressure on Switzerland to reform the tax treatment of those companies with a special cantonal tax status has increased substantially over the last years. One element in the current discussion regarding the reform of the corporate tax system is the introduction of a licence box, in which income from patents, licences and trademarks, for instance, are taxed at a lower rate. In this paper, we present an overview of some of the results from a simulation study which deals with the effects of introducing a licence box at the level of the Swiss Cantons (see Chatagny, Köthenbürger and Stimmelmayr, 2014). The results reveal that the licence box, combined with a reduction in the cantonal profit tax rate, limits the outflow of the tax base of those companies that are initially subject to the special tax treatment. However, the reduction of the cantonal profit tax rate and the fact that ordinarily taxed companies also benefit from the introduction of the licence box imply overall tax revenues to decrease.

Keywords: Tax Competition; Licence Box; Corporate Tax Reform; General Equilibrium Model (search for similar items in EconPapers)
JEL-codes: C68 H25 H32 (search for similar items in EconPapers)
Date: 2014
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://dx.doi.org/10.3929/ethz-a-005427569 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:kof:anskof:v:8:y:2014:i:3:p:117-125

Access Statistics for this article

More articles in KOF Analysen from KOF Swiss Economic Institute, ETH Zurich Contact information at EDIRC.
Bibliographic data for series maintained by ().