commission on fiscal imbalance 合集

Introduction this paper deals with the institutions

Info iconThis preview shows page 1. Sign up to view the full content.

View Full Document Right Arrow Icon
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: N TAX RECEIPTS WITHIN THE STATE, AFTER EQUALIZATION (According to Prevailing Law in 2000, Thousand DM) Thousand DM 500 423 L egend 400 NW : North Rhine-W estphalia BW : Baden-W urttemburg RP: Rhineland-Palatine SH: Schleswig-Holstein MW : Mecklemburg-W estern-Pomerania 291 300 248 238 200 156 96 100 63 53 54 48 31 31 29 21 13 11 en rg H Br em rli n am bu Be W M Sa ar la nd rg de Br an Sa nb u in ga SH Th ur R P xo ny -A Sa xo n nh al t y y es se H ax on BW er -S Lo w N W Ba va ria 0 9. CHART 3 FINANCIAL EQUALIZATION AMONG THE STATES (LÄNDER) AND FEDERAL ADDITIONAL GRANTS IN 2000 (Million DM) A djustement (Million DM) 10 000 3 824 Federal Additional G t Financial Equalization Among the States (Länder) - in it li 7 500 4 590 5 000 2 924 2 690 1 287 2 500 1 930 780 872 2 015 2 682 1 891 1 467 0 0 0 0 0 790 0 358 329 983 1 113 1 2631 320 1 407 2 3285 521 1 099 -2 500 2 201 3 873 3 749 -5 000 5 354 -7 500 He ss e 62 B W Ba var ia N W Ha mb urg SH Sa arl an d RP Br em en M W Lo we rSa xo ny Br an de nb urg Th uri ng a Sa xo nyAn hal t Sa xo ny Be rlin Commission on Fiscal Imbalance FISCAL FEDERALISM IN SWITZERLAND: A SURVEY OF CONSTITUTIONAL ISSUES, BUDGET RESPONSIBILITY AND EQUALIZATION By Bernard Dafflon 1. INTRODUCTION This paper deals with the institutions and actual problems of fiscal federalism in the case of Switzerland. It is divided in five sections. Starting in section 2 with a short summary of some issues in fiscal democracy, which have relevance to Swiss decentralised public finance, the paper describes in section 3 the main components of the fiscal structure and the assignment of functions and revenue sources at decentralised levels. Then it develops in three directions: budget policy (section 4), taxation (section 5) and fiscal equalisation (section 6). Since the Constitution of 12th September 1848, Switzerland has been, in institutional terms, a relatively complex system of three layers of government: (1) the communes, at the local level, (2) the Cantons, at the intermediate level and the Confederation, at the national level - which are interconnected by many vertical and horizontal relationships. At the end of 1998, there were 26 Cantons and 2903 communes (see Table 1 for some general indicators about the Swiss Cantons). Fiscal federalism in Switzerland can be characterised in terms of overall fiscal restraint and minimising the centralisation of fiscal power. It is a “bottom-up” federalism. Constitutional arrangements, both at the federal and the cantonal levels, certainly explain this performance. The subsidiarity principle - which recommends that competencies in the provision of public services should be vested to the lowest possible level in the fiscal hierarchy - has been probably more scrupulously respected in this country than in many other federations because of both constitutional guarantees and a traditional mistrust of global nation-wide policies. In addition, the Cantons and the communes are seen as laboratories of innovation in public policies an...
View Full Document

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.

Ask a homework question - tutors are online