commission on fiscal imbalance 合集

Or 8 per cent of total cantonal contributions to

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Unformatted text preview: cantonal expenditures on roads G serving as a multiplicand. 1,4 Pi 6.2.3. DC = DC x 0,93 x 0,42 x [ G i x (100 - Ei ) 1,4 ∑i G i x (100 - Ei ) Cantonal contributions to social security The third category of transfer payments which include equalising components concerns the Cantons' contributions to three federal social security programmes: the old-age and survivors insurance (AVS), the disabled pension scheme (AI) 23 and family allowance in agriculture (AFA). Total payments of the public sector are : TABLE C programme AVS AI AFA ♦ participation of the public sector cantonal 17.0 % 37.5 % 2/3 rd 20 % of total expenditures 50 % of total expenditures total annual deficit 3.0 % 12.5 % 1/3 rd For the AVS and AI, the formula for the cantonal payment CONT is based on the total amount of pensions paid AVS in a canton "i" weighted by the financial capacity of the canton in the form [5/7 (Ei – 100) + 100]. CONT ♦ federal i AVS 5 ( E i - 100) + 100] 7 = 0,03 Σ i AVS i × 5 Σ i AVS i × [ ( E i - 100) + 100] 7 AVS i × [ For the family allowance in agriculture, the cantons with a FDT per capita lower that 4/5th of the national average benefit from a reduction in their contribution proportional to the difference between this average and their own score [FDTi/Hi]. 6.3. Importance of the transfer payments The importance of the three equalisation programmes is shown for 1998 in table 11. Payments from the federal government to the cantons were 8 591 millions SFr. or 18 per cent of total federal expenditures. This amount corresponded to 15 per cent of total public resources of the Cantons, or 6 per cent for specific grants, 9 per cent for revenue sharing. Cantonal contributions to the three mentioned programmes of federal social security expenditures amounted to 1 841 millions SFr. or 3 per cent of the Cantons' total expenditures. However, only parts of the payments include equalisation, also given in table 11. On the whole, they represent 2 937 millions SFr. or 34 per cent of total transfer payments from the federal government to the cantons and 147 millions SFr. or 8 per cent of total cantonal contributions to federal social security expenditures. For the 26 Cantons, the net equalising part amounts to 6 750 millions SFr. and corresponds to 12 per cent of total cantonal revenues. 23 Financial transfers between the Confederation and the cantons in the domain of Social Security are rather complex and include several programmes, top-down or bottom-up, with or without equalising components. On this, see DAFFLON, 1999. 85 Commission on Fiscal Imbalance 7. CONCLUSION In conclusion, we may summarise the main features of public finance in Switzerland in the following points: a) b) c) d) e) f) g) h) Total public expenditure without social security represented 32 per cent of GNP in 1997, without social security, which is moderate in comparison to other European countries. Responsibility is shared between the three levels of government in almost all fields of public intervention, with the result that the budgets of the three levels of government are becoming increasing...
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