commission on fiscal imbalance 合集

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Unformatted text preview: 3 *428'082 3'797'064 669'286 5'393'466 20'256 4'884'207 *1'519780 489'003 2'482'987 277'838 56'820 46'170 1'413'644 688'515 9'773'772 1'315'013 4'722'002 21'218 1'392'163 2'323'376 11'062'267 382'803 7'444'449 56'806 572'044 2'606'165 47'072'843 56'157'509 38'769'863 *without double imputation; this amount is not included in the total; 1) subtotals are not given. Source: "Finances publiques en Suisse 1998", 18/2000, Berne, pp. 22, 26, 42, 74, 137, 139, 141. 95 Commission on Fiscal Imbalance TABLE 8 REVENUE SOURCES 1998 (in pre cent) Confederation Direct taxation Consumption and expenditure taxes Fiscal monopolies, licence Public property Revenue sharing Grants-in-aid and reimbursements - from the Confederation - from the Cantons - from the Communes Indemnities and user charges Total Source: own computation from table 7. 96 Cantons communes total 39 46 1 9 - 43 3 1 4 7 47 7 3 43 16 1 7 3 - 25 17 7 14 13 - 14 - 5 17 29 16 100 100 100 100 Commission on Fiscal Imbalance TABLE 9 INDICES OF TAX BURDEN IN THE CANTONS AND COMMUNES, 1998 Cantons 1 Zurich Berne Lucerne Uri Schwyz Obwald Nidwald Glaris Zoug Fribourg Soleure Bâle-Ville Bâle-Campagne Schaffhouse Appenzell Rh.-E Appenzell Rh.-I St. Gall Grisons Argovie Thurgovie Tessin Vaud Valais Neuchâtel Genève Jura Average max / min ratio Individual income 2 77.2 122.8 115.6 90.7 80.8 120.3 70.6 102.6 54.1 122.1 102.0 112.5 90.9 101.2 108.5 97.3 101.5 80.0 96.3 99.6 92.5 103.6 122.4 123.9 113.2 135.0 100.0 2.50 Wealth 3 51.0 103.5 170.8 61.5 73.3 121.4 43.2 106.5 62.5 197.8 81.1 115.6 85.4 82.3 84.5 78.4 90.2 89.9 97.3 136.3 75.1 157.3 284.8 129.4 116.7 142.1 100.0 6.59 Legal entities profit 4 108.9 91.2 90.2 105.3 81.7 97.1 87.5 107.9 57.9 100.0 98.5 105.8 99.4 106.0 110.4 86.4 95.7 103.5 101.7 95.0 128.1 105.3 103.2 150.7 121.5 100.2 100.0 2.60 Capital 5 Motor vehicle 6 Global index 7 86.1 107.6 97.7 98.4 85.3 74.7 40.6 179.9 59.4 103.2 100.9 122.9 175.3 77.6 123.7 86.6 96.1 145.8 109.2 112.3 111.8 103.9 139.5 114.9 103.9 112.7 100.0 4.43 97.1 139.6 97.6 81.6 96.9 90.6 82.6 106.8 83.9 104.0 89.2 95.0 110.6 65.0 113.4 99.3 105.3 138.0 75.4 71.3 94.0 126.0 54.3 101.8 67.7 120.0 100.0 2.57 80.0 120.3 116.8 88.5 81.3 116.9 70.3 108.1 57.3 124.8 100.3 112.1 93.0 99.0 106.1 94.3 100.0 90.6 96.6 101.5 97.6 109.3 130.0 126.4 113.5 131.8 100.0 2.30 Source : "Charge fiscale en Suisse 1998", AFF, Berne, 1999, pp. 62, 76 and 89. The indices of tax burden are computed in the following way. For each tax, serveral standard specifications are assessed. For example, for personnal income taxation, four categories with various income are considered : single person, married person without children, married persons with two children, old-age pensioners. For each category, the amount of cantonal, communal and church taxes paid in the capital town are computed. Each category is weighted in the global index according to the importance of this source in the total revenue in each canton. The average is given the value of 100 points; all indice...
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This note was uploaded on 03/06/2013 for the course ECON 220 taught by Professor Paulo during the Spring '13 term at University of Liverpool.

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