Les parts des cantons aux recettes fédérales: évolution et incidences en 1983

Bernard Dafflon and Paolo Solari

Swiss Journal of Economics and Statistics (SJES), 1987, vol. 123, issue I, 71-86

Abstract: This paper presents the system of revenue-sharing between the Federal Government and the Cantons in Switzerland and proposes an estimation of incidences. The study of revenue-sharing formulas for the federal direct tax and the withholding tax indicates which sorts of equalization policies are pursued. Estimations of incidence per capita and administrative inefficiency are given. Regression analysis is used to estimate two coefficients of correlation between revenue-sharing per capita in the cantons, on one side, index numbers of cantonal financial capacities and GNP per canton, on the other side. The results indicate the efficiency of equalization policies.

Date: 1987
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