commission on fiscal imbalance 合集

E the original differences in the relative position

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Unformatted text preview: s are proportionnally calculated. 97 Commission on Fiscal Imbalance TABLE 10 FINANCIAL CAPACITIES OF THE CANTONS 2000/2001 NIC per capita 1996/97 (x 1.5) Inverse of tax burden 1995-1998 (x 1) Tax revenues 1996/1997 (x 1.5) Expenditure rquirements (x 1) Weighted average Total index 2 3 4 5 6 7 Zoug Bâle-Ville Zurich Genève Nidwald 158.32 141.00 125.15 112.65 115.81 142.23 89.93 118.22 85.49 128.85 161.02 129.60 126.56 126.35 105.77 96.63 111.10 108.95 111.10 83.38 143.57 121.39 120.95 111.02 108.92 218 158 157 130 124 Bâle-Campagne Schaffhouse Argovie Schwyz Vaud 107.22 102.29 98.80 97.49 98.77 107.21 102.93 105.99 118.71 87.80 109.39 95.53 90.33 94.20 98.47 105.52 111.06 110.46 85.49 106.17 107.53 102.14 100.03 98.35 97.96 120 106 100 96 95 Thurgovie Soleure Saint-Gall Tessin Glaris 86.31 91.51 86.48 84.06 113.65 102.42 102.51 101.13 96.67 90.98 89.40 88.46 91.74 100.53 80.86 110.44 103.52 98.58 85.96 77.30 95.28 95.20 93.41 91.90 92.01 87 87 82 78 78 Grisons Lucerne Uri Berne Appenzell Rh.-Ext. 87.12 88.82 86.81 88.50 80.79 100.89 87.75 113.89 83.25 95.45 101.52 83.36 81.17 84.99 83.43 70.00 102.09 73.61 94.18 82.25 90.77 89.62 87.89 87.53 84.81 75 72 67 66 59 Appenzell Rh.-Int. Neuchâtel Fribourg Obwald Jura Valais 83.36 87.53 84.63 77.47 70.00 74.23 105.49 76.48 70.00 89.06 73.41 71.99 82.49 84.35 78.09 70.99 72.27 70.00 71.39 88.65 97.00 76.76 84.98 81.19 85.13 84.59 82.21 77.70 74.36 73.90 60 58 52 40 31 30 Switzerland 100 100 100 100 100 100 max/min ratio 2.26 1.98 2.30 1.35 1.94 7.27 Cantons 1 Source : ordonnance fixant la capacité financière des cantons pour les années 2000 et 2001 du 17 novembre 1999, RS 613.11 The computed indices are not directly comparable with the corresponding figures in table 1 (per capita NIC) and table 9 (indices of tax burden) because for each series, the lowest result is given the value of 70 points and all the other numbers are proportionally computed through a specific formula. One cannot say a priori whether this adjustment reinforces or reduces equalizing effects. It depends on whether, in the first calculation, the original min/max ratio, i.e. the original differences in the relative position of the cantons, was higher or lower. 98 Commission on Fiscal Imbalance TABLE 11 TRANSFER PAYMENTS IN 1998 equalizing proportion % 1. Federal specific grants 2) 1) SFr 3'597'586 24 850'855 2. Revenue-sharing FDT WT DC BNS Military tax Tax on alcohol 4'993'249 2'918'544 535'407 480'212 1'005'498 31'288 22'300 42 43 50 40 37 0 0 2'086'796 1'254'974 267'704 192'085 372'034 0 0 Confederation 8'590'835 cantons (1+2) 3. Cantonal contributions (3) AVS AI AFA 1'841'191 801'447 995'630 44'114 Total (1 + 2 - 3) 2'937'651 8 8 8 4.5 147'295 64'116 79'650 1'985 6'749'644 Source: Federal specific grants: amounts delivered by the Federal Departement of Finance; FDT, WT, Military tax: "Finances publiques en Suisse 1998", A.F.F., Berne, 18/2000, pp. 26-27; DC: Office fédéral des routes; BNS: Rapport de gestion 1998; Tax on alcohol: Régie des alcools, Rapport de...
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