Switzerland as a laboratory for fiscal federalism and global fiscal governance

Gisela Huerlimann

economic sociology. perspectives and conversations, 2020, vol. 21, issue 2, 15-25

Abstract: In the twenty-first century, taxation has become a major object of contestation in international political and economic relations and has given rise to attempts to establish global fiscal governance. In this way, the international community is trying to harness the power of multinational enterprises (MNE), which can be seen, among other things, in their ability to shift profits, investments, and branch offices to the places with the most beneficial tax conditions.

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:econso:223116

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