LOKALE STEUERPOLITIK IM INTERNATIONALEN STEUERWETTBEWERB Die Ausübung gesetzgeberischer Wahlrechte durch die Kantone im Rahmen der Steuerreform STAF

Eva Sklenar () and Peter Spettenhuber ()
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Eva Sklenar: Allensbach Hochschule Konstanz
Peter Spettenhuber: Allensbach Hochschule Konstanz

Zeitschrift für interdisziplinäre ökonomische Forschung, 2020, issue 1, 62-70

Abstract: After tax reform (STAF) has been passed, Suisse cantons continue to exempt selected companies from taxation as far as possible. To achieve this, they use a reduction in the general corporate income tax rate and other internationally recognized tax structures. Tax sovereignty allows coordination with the interests of the specific target companies.

Keywords: International Tax Planning; Municipal Funding (search for similar items in EconPapers)
JEL-codes: F02 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ris:zfioef:0134

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