commission on fiscal imbalance 合集

Lucerne and berne which have heavier than average

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Unformatted text preview: three times the amount of tax on the same income and wealth, depending on where he lives. Even neighbouring cantons sometimes have considerable permanent differences in tax burden (WEBER, 1992, p. 248): for example, in the Cantons of Zurich and Zoug for individual income taxation (77.2 and 54.1 points for a national average of 100), or Bâle-Ville and Bâle-Campagne (112.5 and 90.9 points). The same Table 9 presents two interesting further pieces of information: 1. Max / min ratios differ from one tax source to another, and compared to the financial capacity of the Cantons. The min/max ratio is 2.2 for NIC per capita (table 1, column 7, between the cantons Zoug and Jura), and 2.3 for the global indices of tax burden (table 9, column 7 ). But it varies between 2.50 and 6.59 for particular tax sources and the figures differ widely from one Canton to another for each sort of tax so that one may conclude that differences in the economic situation of the individual Cantons, expressed by NIC per capita, do not entirely explain differences in the tax burdens. 81 Commission on Fiscal Imbalance Consider, for example, the seven Cantons in the following abstract of Tables 1 and 9 with almost identical NIC per capita (just above 38'000 Sfr.) Abstract of Tables 1 and 9 Cantons Thurgovie St-Gall Lucerne Grisons Berne Uri Appenzell Rh. Int tax burden NIC per capita expenditures per capita income wealth profit vehicle global 38 506 38 196 38 832 38 878 38 758 38 348 38 735 6 085 6 578 6 809 9 536 7 257 11 385 6 883 99.6 101.5 115.6 80.0 122.8 90.7 108.5 136.3 90.2 170.8 89.9 103.5 61.5 84.5 95.0 95.7 90.2 103.5 91.2 105.3 110.4 71.3 105.3 97.6 138.0 139.6 81.6 113.4 101.5 100.0 116.8 90.6 120.3 88.5 106.1 ♦ The indices of taxation of individual income and wealth in St-Gall, Berne, Appenzell Rh. Int. and Uri (indice for income taxes > indice for wealth taxes) present exactly the inverse tendency from those in Thurgovie, Lucerne and Grisons (indice income taxes < indice wealth taxes). ♦ Lucerne and Berne, which have heavier-than-average indices for income tax have adopted divergent practice for the taxation of wealth: the burden is around the average in Berne (103.5 points), but much higher in Lucerne (170.8 points). ♦ Although the interval between the indices of the tax burden on profit are not as large as those on income (from 90.2 to 105.3 points = 15.1 points, compared to 80 to 122.8 = 42.8 points), it is not clear to which extent there is an inverse relation between these two kind of taxation (such as "low income tax" ↔ "high profit tax"). ♦ With 9 536 SFr. of per capita public expenditures, the indice of global tax burden in Grisons is at 90.6 points, whereas with 6'809 SFr. of per capita public expenditures, the indice of Lucerne goes up to 116.8 points. No direct relation between high per capita expenditures and a high tax burden can be explained. The main conclusion is that Cantons with almost identical NIC per capita distribute differently the tax burden between each source of taxation compared to the average burden: but these differences reflect cantonal preferences in taxa...
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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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