Tax Policy and Tax Reform in Switzerland

Topics include the evaluation of specific tax reform proposals - above all their effects on efficiency, equity and redistribution of income, administrative costs, attractiveness of location, and tax revenues - institutional questions such as fiscal decentralization, inter-cantonal tax competition and tax harmonization, as well as the evaluation of fundamental tax reforms for Switzerland. Particularly important is a detailed evaluation of current tax reforms, such as the reform of the Swiss VAT, the corporate tax reform, or the reform of the taxation of couples and families. Other topics are the monitoring of the international competitiveness of the Swiss tax system, earmarking of taxes, tax expenditures, revenue forecasting, tax compliance, tax amnesties, or the analysis of tax data.

Some results are published under http://www.estv.admin.ch (Gutachten, Berichte, Arbeitspapiere, Notizen)