PUB CM 80 NOTE *: 36P.: Small Print Throughout Document May Not Reproduce Clearly from EDPS in Paper Copy

Total Page:16

File Type:pdf, Size:1020Kb

PUB CM 80 NOTE *: 36P.: Small Print Throughout Document May Not Reproduce Clearly from EDPS in Paper Copy DOCUMENT RESUME ; 11)089-019 SO 012 718 AUTHOR. Bodenman, Paul S. TITLE Site Educational System of Switzerland. Education around the world. INSTITUTION. Office of Education (DHFW), Washington, D.C. 'REPORT NO DHEW-0E-79-19137 PUB CM 80 NOTE *: 36p.: Small print_throughout document may not reproduce clearly from EDPS in paper copy. AVAIIABLE.FRCM-SupOrintendent cf Documents, USovernment Printing Office, Washington, DC 20402 ($2.00,.stock no. 07177080-01993-1) - , ECFS PPIC7 MF01/PCO2 Plus Postage: DESCRIPTOpS Adult Education; *Comparative Education: *EduCational Administration: Educational Needs: Educatianal Pesearch: *Educational Trends: Elementary Secondary Education: Toreiqr. Courtries; Higher Education: Postsecondary Education: *School Organization; Special Fducation: *Teacher Education; Vocational Education IDENTIFIERS *Switzerla:nd ABSTPACT I The document discusses the highly developed, divers'ified, and decentralized system cf education in Switzerland. Because cf the political, geographic, and linguistic diversity of education it Switzerland, this brief report 4s limited to maior .characteristics and patterns of education common to most Swiss cantons. Topics of the report invclude school.structure: administration: intercantcnal coordination: grading system: Elementary, secondary, upper secondary, vocational, special, and teacher education: universities and otheT higher education institutions: adult education; and educa+Acional research. The author .stresses that coordination among cantons i a serious problem. The language of instruction is German in 19 cantons, French in- five, and Italian in ore. In most secondary sghools a second natnal language tcmpulsory. Primary education proltides the first level of compul4sory education and lasts from four to six years. Lower' secondary education, consisting of general educatione_extends through grade 9. Upper secondary education includes academic, general, vocatidonalgechnical, and teacher training. Tegcher educatioh is jargely +he resporsibility,of the cantons. Universities are -el-f-governirg bodies; all holders cf federally recognized Swiss maturity *certificates (issued at the upper secondary level) are eligible for unrestricted admission to any university. Educational trends include standOrdization of terminology, programs, and examinations among cho.ptcns: Closer cooperation among researchers, teachers, and administrators; more independent study-for students: and improvement of inserviM andpreser.vice teacher education. (Author/KO) U.S DEPARTMENT OF HEALTH, EDUCATION &WELFARE NATIONAL INSTITUTE OF 1/ EDUCATION THiS DOCUMENT HAS BEEN REPRO- *DUCED EXACTLY AS RECEIVED FROM EDUCATION AROUND THE WORLD THE PERSON OR ORGANIZAJION ORIGIN ATIN6 if POINTS OF VIEW cIR OPINIONS STATED DO NOT NECESSARILY REPRE The Educational Systelm of Switzerland SENT OFFICIAL NATIONAL INSTITUTE OF EDUCATION POSITION OR POLICY by Paul S. Bodenman formerly Specialist in International Education Office of Education U.S. Department of Health, Education, and Welfare Joseph A. Caliiano, Jr., SecretarY 7. 'Mary F. Berry, Assistant Secreatry for Echication OffiCe of Educatidn' Ernest L. Boyer, C94iss1oner obert Leestma; Associate Commissionerfor Institutional -Development and Internationaf Ed4ration AM" THE COUNTRY AND THE PEOPLE Official Name: Swiss Confederation. 'Population: 6.5 million, including about million Location: Central Europe, bounded on the north by foreigners (1-975 estimate). °V the Federal .Repuf)lic of Gerreany, on the east by People: The population reflects the 3 major lan- Austi-ia and Liechten5tein, on the south by Italy, guage areas that surround thecOuntry: About 65 and on the west by Pcance percentGerman-spea'sking,18 percent French- Size: 15.941 square miles. speakint, and 12 percent Italian-speaking. Some- rt Major Subdivisions: 23 Cantons, 3 of which are. what less than 1 percent speakRorna;tsh, and the ---- divided into half-Cantons, making a total of 26 remainier speak a variety of languages foreign to political units. Switzerland. Official Languages: German, French. and Italian. Literacy: 99 percent. Romansh, a dialect based on Latin, is recognized Typeof Government: Confederated republic. as a fourth lauage of the country, butdoes' not have the same status as the other three: e.g,. of- Religion: 49.4 percent Roman Catholic:47.8 per- ficl arepublishedinGerman. cent Protestant, 2.8 percent other confessions or French, and Italian only. none. THE BASIC SYSTEM their struggle against foreign rule. In 1315 the Swiss defeated the Hapsburg army and secured their in dependence as the Swiss Confeder:ation. Lucerne Historical Backgrynd joined the Confederatiskn in 1332. By the end of the Switzerland dates its origin as an independent State 16th century the number of cantons had reached 13. from August 1, 1291, when the three Cantons bor Six were added in 1803 while Switzerland was under dering Lake Lucerne Uri, Schwyz, and Unter- the control of French armies, and then three more in waldenformed an "eternal alliance" to carry on 1814 to make a total of 22 Cantons. 1 . AUG educational and cultural af- Switzerlandregaineditsindependencefrom autonomy, especially time. France through the'Congress of Vienna in1815 and fairs, which has been retained to. the present virtually in- organized itself...as a confederation of -22Cantons.. A Swiss educOon, therefore, consists of 25 Federal Constitution was adopted in i848 and exten- dependent school systems atthe cantonal level. , of ih- sively revised in 1874. The Constitution of 1874, cur- These are again differentiated by language for struction.In addition, there are substantial(lit-- , rently id effect, established Federal responsibility defense, trade, and legal matters, butretained a ferences among the Cantons in geography and popu- cantonal large measure of .sovereignty for the Cantons.All lation density; whicH, in turn, affect the powers not specificallydelegated to the Federal educational systems. Government are held by thc Cantons. Before the Protestant Reformation, education was After the An additional Canton (Jura) was established asof conducted primarily in monastery schools. retained in SepteMberc24, 1978. This 23rd Canton wAsformed Reformation, many of these schools.were while Protestant areas developed from the three French-speaking districts thafborder Catholic, areas. puhlic schools. Altar the FrenchRevolution,.public on Fiance in the Cantonof Bern, with the capital at Some Deliernont. As of fall 1978, cantonal functions are edncation developed rapidly in all Cantons. Swiss educator such as Pestalozzi in the'19th cen still in the process,of being established inJura, and ma4 contributions of the educational system continues' to operatein the tury and Piaget in the 20th, same pattern as it hadwhen Jura was part of the lasting internationarimportance. Today, Switzerland possesses a highly,developed, Canton of Bern, particularry since theschool year in education Bern begins in the spring. For this reason,Jura will. diversified, and decentralized system of preschool through the university not be considered as a separateCanton in this study.--. extending from vocational, and Three Cantons have divided themselvesinto half- level arid encompassing academi, Baseinistrict: technical, training designed to. deuelopthe- whole Cantons: Basel into Basel-City and and abilities of its UnterWalden into Obwalden and Nidwalden; and Ap- spectrum of skills,interests, population to meet the needs of theindividual and of penzell into Appenzell-Inner Rhodes andAppenzell- and maintained Outer Rhodes. Since-the governmental structureof the nation. Switzerland has achieved theliall-Cantons is parallel to those of theCantons. ,a very highstandard of living. A well-eduaited poin1- lati6n is eonsidered to be the major resourcethat has there are 25 administrative units at thecantonal level (the 22 Cantons, with the 23dJuranot counted made-this possible. for reasons explained above. plus thethree addi- tional units from the split'of three Cantons). These Structure units, with theiL standard Swissabbreviations, are as The politiCal, geographic, andlinguistic diversity almost impossible to follows: . of Swiss education makes it German spraking.(19) sKak of a Swiss educational system in a narrow sense Aargau (A(;) Obwalden ((W) Qf e term. Abrief report such as tbis' must limit St. Gallen (SG) , Ap)enzell. Outer Rhodes (AR) itself toNthe major characteristics and patternsThat Aprnzdl. Inner Rhodes (Al) SchaffhauWn (SM) Cantons,omitting Ihe Bawl City (BS) Schwyz (Si.) are commontomost ['Lel Distrift (W) Solothurn (SO) numerous local variatiops.Chart I presents a simpli- Bet n ( BE) Thurgau (TG) lied diagrani of the genr4aI structure ofeducation in Glarus ((;L) Uri (UR) Zug V(,) Switzerland. Graulmenden ((;R) Compulsory education begins at age 6 or7 and /Zurich (ZU) Lucerne (Ltl) the Canton. Nidwalden (NW) continues for 8 or 9 years, depending on Preschool education under either public orprivate Itahan-speakrng (1) Frenchspeaking (5) aged 3 to 6.' FribArg (FR) i( ino (To control is generally offered for children and is being Geneva ((;E) Itis readily available in urban areas Neuchatel (NE) expanded into rural communities.Primary educä Valais (VS) tion varies in duration from 4 to 6 years,depending Vaud (VD) upon the Canton. the The development of the SwissConfederation over Los'Ver secondary education, which extends to 9th year). varies 600 years by successive affiliationof separate political end of compulsory cdhcation (8th. or of school. The entitics resulted in/a
Recommended publications
  • Guide to the Canton of Lucerne
    Languages: Albanian, Arabic, Bosnian / Serbian / Croatian, English, French, German, Italian, Polish, Portuguese, Spanish, Tamil, Tigrinya Sprache: Englisch Acknowledgements Edition: 2019 Publisher: Kanton Luzern Dienststelle Soziales und Gesellschaft Design: Rosenstar GmbH Copies printed: 1,800 Available from Guide to the Canton of Lucerne. Health – Social Services – Workplace: Dienststelle Soziales und Gesellschaft (DISG) Rösslimattstrasse 37 Postfach 3439 6002 Luzern 041 228 68 78 [email protected] www.disg.lu.ch › Publikationen Health Guide to Switzerland: www.migesplus.ch › Health information BBL, Vertrieb Bundes- publikationen 3003 Bern www.bundespublikationen. admin.ch Gesundheits- und Sozialdepartement Guide to the Canton of Lucerne Health Social Services Workplace Dienststelle Soziales und Gesellschaft disg.lu.ch Welcome to the Canton Advisory services of Lucerne An advisory service provides counsel- The «Guide to the Canton of Lucerne. ling from an expert; using such a Health – Social Services – Workplace» service is completely voluntary. These gives you information about cantonal services provide information and and regional services, health and support if you have questions that need social services, as well as information answers, problems to solve or obliga- on topics related to work and social tions to fulfil. security. For detailed information, please consult the relevant websites. If you require assistance or advice, please contact the appropriate agency directly. Some of the services described in this guide may have changed since publication. The guide does not claim to be complete. Further information about health services provided throughout Switzerland can be found in the «Health Guide to Switzerland». The «Guide to the Canton of Lucerne. Health – Social Services – Work- place» is closely linked to the «Health Guide to Switzerland» and you may find it helpful to cross-reference both guides.
    [Show full text]
  • Swiss Single Market Law and Its Enforcement
    Swiss Single Market Law and its Enforcement PRESENTATION @ EU DELEGATION FOR SWITZERLAND NICOLAS DIEBOLD PROFESSOR OF ECONOMIC LAW 28 FEBRUARY 2017 overview 4 enforcement by ComCo 3 single market act . administrative federalism . principle of origin . monopolies 2 swiss federalism 1 historical background 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 2 historical background EEA «No» in December 1992 strengthening the securing market competitiveness of access the swiss economy 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 3 historical background market access competitiveness «renewal of swiss market economy» § Bilateral Agreements I+II § Act on Cartels § Autonomous Adaptation § Swiss Single Market Act § Act on TBT § Public Procurement Acts 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 4 swiss federalism 26 cantons 2’294 communities By Tschubby - Own work, CC BY-SA 3.0, https://commons.wikimedia.org/w/index.php?curid=12421401 https://upload.wikimedia.org/wikipedia/commons/3/3e/Schweizer_Gemeinden.gif 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 5 swiss federalism – regulatory levels products insurance banking medical services energy mountaineering legal services https://pixabay.com/de/schweiz-alpen-karte-flagge-kontur-1500642/ chimney sweeping nursing notary construction security childcare funeral gastronomy handcraft taxi sanitation 28 February 2017 Swiss Single Market Law and its Enforcement Prof. Nicolas Diebold 6 swiss federalism – trade obstacles cantonal monopolies cantonal regulations procedures & fees economic use of public domain «administrative federalism» public public services procurement subsidies 28 February 2017 Swiss Single Market Law and its Enforcement Prof.
    [Show full text]
  • School Education in Austria
    OECD Reviews of School Resources: Austria 2016 © OECD 2016 Chapter 1 School education in Austria This chapter presents an overview of the economic and demographic context in Austria, including a description of the present governance arrangements and the distribution of responsibilities for the funding and administration of the system. It also provides a brief description of the Austrian school system for international readers. Finally, it presents evidence on the quality and equity of the Austrian school system. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law. 39 1. SCHOOL EDUCATION IN AUSTRIA Box 1.1. Proposal for education reform (November 2015) This report reflects the situation of the Austrian education system at the time of the review visit in June 2015. The review team provided the Austrian Ministry of Education and Women’s Affairs (BMBF) with an initial draft report at the beginning of November 2015 to inform the negotiations of the education reform commission comprised of representatives of the federal government and the provinces. The negotiations of the education reform commission which were also informed by an Austrian expert group on school administration resulted in an education reform proposal that was presented 17 November 2015. The implementation of the education reform was to be prepared until June 2016. Details of the education reform proposal can be found in Annex 1.1.
    [Show full text]
  • Letty T Year 8 German
    Differences between German schools and English schools No uniform British pupils often wear shirts and ties to school. However, most German students are allowed to wear their normal clothes. Breakfast break Most of the time, British students eat their breakfast before coming to school. This doesn’t happen in Germany! German pupils eat their breakfast after the first lesson of the day, during a breakfast break. They usually have yoghurt, some fruit and sandwiches. Early starts In the UK, most pupils start school about 8:40 am. However, German schools start much earlier! Most students have to be in their classes by 7.35 am. That means they have to wake up very early on a school day! Students only have to go to primary school for 4 years In the UK, all primary students have got to attend primary school for 7 years but in Germany they only have to go for 4 years, as they start the school system at 6 years old. Facts about German schools Germany have 5 types of secondary school: • Gymnasium A gymnasium is the only type of secondary school, in Germany, that prepares students for university and is probably the most prestigious out of all five schools. They study maths, history, several foreign languages, art design, computer science, and other subjects too. • Realschule This type of secondary school is considered to be less prestigious than Gymnasium. However, it’s more available for children, and about 40 percent of German pupils attend Realschule. • Hauptschule This school is a lot less demanding when it comes to academics.
    [Show full text]
  • Factsheet for Work and Residence Permits
    BUSINESS BUSINESS Approval procedure Applicant Canton of Lucerne, State Secretariat for (Employer & Office for Migration, Migration, Employee Lucerne Bern Compilation of dossier Submission of Receipt of dossier dossier Evaluation of Dossier Receipt / Decision evaluation of Dossier Information Decision about decision Permit All countries EU/EFTA States Non-EU/EFTA States Wirtschaftsförderung Luzern Alpenquai 30 CH-6005 Luzern Phone +41 41 367 44 00 [email protected] 02/2021 BUSINESS BUSINESS Residence and work permit EU/EFTA states Non-EU/EFTA states Residence and employment in Switzerland Residence and employment in Switzerland Pursuant to the bilateral agreements between Switzerland and the For citizens of non-EU/EFTA states only limited numbers of executives, EU, it is possible for all citizens of EU-26/EFTA states to work and live specialists and well qualified persons are admitted subject to quotas. in Switzerland. Citizens of Croatia will remain subject to admission Furthermore, the employer must prove by means of extensive search restrictions until 31 December 2023. These include maximum figures efforts that he could not find any persons prioritised for recruitment and labour market regulations (priority of domestic workers and con- (nationals and persons from EU/EFTA states). Salary and working con- trol of salary and working conditions). ditions customary in the place and industry are assumed. Residence without employment in Switzerland Residence without employment in Switzerland All citizens of EU-26/EFTA are entitled to residence permit if they can Residency in Switzerland can be granted to citizens of non-EU/EFTA prove that they have sufficient financial means to live in Switzerland states who have reached the age of 55, have particular personal ties and also to pay for the mandatory health insurance.
    [Show full text]
  • On the Way to Becoming a Federal State (1815-1848)
    Federal Department of Foreign Affairs FDFA General Secretariat GS-FDFA Presence Switzerland On the way to becoming a federal state (1815-1848) In 1815, after their victory over Napoleon, the European powers wanted to partially restore pre-revolutionary conditions. This occurred in Switzerland with the Federal Pact of 1815, which gave the cantons almost full autonomy. The system of ruling cantons and subjects, however, remained abolished. The liberals instituted a series of constitutional reforms to alter these conditions: in the most important cantons in 1830 and subsequently at federal level in 1848. However, the advent of the federal state was preceded by a phase of bitter disputes, coups and Switzerland’s last civil war, the Sonderbund War, in 1847. The Congress of Vienna and the Restoration (1814–1830) At the Congress of Vienna in 1814 and the Treaty of Paris in 1815, the major European powers redefined Europe, and in doing so they were guided by the idea of restoration. They assured Switzerland permanent neutrality and guaranteed that the completeness and inviolability of the extended Swiss territory would be preserved. Caricature from the year 1815: pilgrimage to the Diet in Zurich. Bern (the bear) would like to see its subjects Vaud and Aargau (the monkeys) returned. A man in a Zurich uniform is pointing the way and a Cossack is driving the bear on. © Historical Museum Bern The term “restoration”, after which the entire age was named, came from the Bernese patrician Karl Ludwig von Haller, who laid the ideological foundations for this period in his book “Restoration of the Science of the State” (1816).
    [Show full text]
  • Participation of Children and Parents in the Swiss Child Protection System in the Past and Present: an Interdisciplinary Perspective
    social sciences $€ £ ¥ Article Participation of Children and Parents in the Swiss Child Protection System in the Past and Present: An Interdisciplinary Perspective Aline Schoch 1,*, Gaëlle Aeby 2,* , Brigitte Müller 1, Michelle Cottier 2, Loretta Seglias 3, Kay Biesel 1, Gaëlle Sauthier 4 and Stefan Schnurr 1 1 Institute for Studies in Children and Youth Services, School of Social Work, University of Applied Sciences Northwestern Switzerland FHNW, 4132 Muttenz, Switzerland; [email protected] (B.M.); [email protected] (K.B.); [email protected] (S.S.) 2 Centre for Evaluation and Legislative Studies, Faculty of Law, University of Geneva, 1211 Geneva, Switzerland; [email protected] 3 Independent researcher, 8820 Wädenswil, Switzerland; [email protected] 4 Centre for Children’s Rights Studies, University of Geneva, 1950 Sion, Switzerland; [email protected] * Correspondence: [email protected] (A.S.); [email protected] (G.A.) Received: 6 July 2020; Accepted: 12 August 2020; Published: 18 August 2020 Abstract: As in other European countries, the Swiss child protection system has gone through substantial changes in the course of the 20th century up to today. Increasingly, the needs as well as the participation of children and parents affected by child protection interventions have become a central concern. In Switzerland, critical debates around care-related detention of children and adults until 1981 have led to the launch of the National Research Program ‘Welfare and Coercion—Past, Present and Future’ (NRP 76), with the aim of understanding past and current welfare practices. This paper is based on our research project, which is part of this national program.
    [Show full text]
  • Behavioral Responses to Wealth Taxes: Evidence from Switzerland*
    Behavioral Responses to Wealth Taxes: Evidence from Switzerland* Marius Brülhart† Jonathan Gruber‡ Matthias Krapf§ University of Lausanne MIT University of Lausanne Kurt Schmidheiny¶ University of Basel October 10, 2019 Abstract We study how reported wealth responds to changes in wealth tax rates. Exploiting rich intra-national variation in Switzerland, the country with the highest revenue share of an- nual wealth taxation in the OECD, we find that a 1 percentage point drop in the wealth tax rate raises reported wealth by at least 43% after 6 years. Administrative tax records of two cantons with quasi-randomly assigned differential tax reforms suggest that 24% of the effect arise from taxpayer mobility and 20% from house price capitalization. Savings re- sponses appear unable to explain more than a small fraction of the remainder, suggesting sizable evasion responses in this setting with no third-party reporting of financial wealth. * Previous versions of this paper circulated under the titles ‘The Elasticity of Taxable Wealth: Evidence from Switzerland’ and ‘Taxing Wealth: Evidence from Switzerland’. This version is significantly extended in terms of both data and estimation methods. We are grateful to Jonathan Petkun for excellent research assistance, to Etienne Lehmann, Jim Poterba, Emmanuel Saez, and seminar participants at the Universities of Barcelona, Bristol, ETH Zurich, GATE Lyon, Geneva, Kentucky, Konstanz, Mannheim, MIT, Yale and numerous conferences for helpful comments, to the tax administrations of the cantons of Bern and Lucerne for allowing us to use anonymized micro data for the purpose of this research, to Raphaël Parchet, Stephan Fahrländer and the Lucerne statistical office (LUSTAT) for sharing valuable complementary data, and to Nina Munoz-Schmid and Roger Amman of the Swiss Federal Tax Administration for useful information.
    [Show full text]
  • The Politics of Access to Advanced Education in Late Imperial Austria
    The Politics of Access to Advanced Education In Late Imperial Austria Professor Gary B. Cohen Univeristy of Oklahoma September 1993; Working Paper 93-6 © 2002 by the Center for Austrian Studies. Permission to reproduce must generally be obtained from the Center for Austrian Studies. Copying is permitted in accordance with the fair use guidelines of the US Copyright Act of 1976. The the Center for Austrian Studies permits the following additional educational uses without permission or payment of fees: academic libraries may place copies of the Center's Working Papers on reserve (in multiple photocopied or electronically retrievable form) for students enrolled in specific courses: teachers may reproduce or have reproduced multiple copies (in photocopied or electronic form) for students in their courses. Those wishing to reproduce Center for Austrian Studies Working Papers for any other purpose (general distribution, advertising or promotion, creating new collective works, resale, etc.) must obtain permission from the Center. For Austria's peoples and the government, the development of advanced education during the late nineteenth century offered challenges as well as opportunities. Popular aspirations for secondary and higher education grew as modern class structures and an industrial market economy replaced the old corporate society. Study in Gymnasien, Realschulen, universities, and technical colleges opened the doors for entry into the growing sectors of white-collar and technical employment, the learnedprofessions, and government service. For the hitherto dominant German-speaking elements in the Alpine and Bohemian lands and for the Poles in Galicia, assuring their continued leadership in achanging social structure required maintaining privileges in secondary and higher education.
    [Show full text]
  • Working Paper N°2017-08
    n° 2017-08 Mai 2017 WORKING PAPERS Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland Isabel Z. MARTINEZ 1 1 www.liser.lu LISER, Luxembourg LISER Working Papers are intended to make research findings available and stimulate comments and discussion. They have been approved for circulation but are to be considered preliminary. They have not been edited and have not been subject to any peer review. The views expressed in this paper are those of the author(s) and do not necessarily reflect views of LISER. Errors and omissions are the sole responsibility of the author(s). Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland∗ Isabel Z. Martínezy LISER May 18, 2017 Abstract This paper analyzes mobility responses to a large, regressive local income tax cut benefiting the top 1% in the Swiss Canton of Obwalden in 2006. DiD estimations comparing Obwalden with neighboring cantons confirm that the reform was suc- cessful in increasing the share of rich taxpayers in the canton (+20-30%). Using individual tax data, I find a large elasticity of the inflow of rich taxpayers with respect to the average net-of-tax rate ranging from 3.2 to 6.5. DiD estimates of cantonal revenue, however, show that the tax cuts did not lead to an increase in cantonal tax revenue per capita. This is in line with a theoretical analysis suggesting Obwalden was not on the wrong side of the Laffer curve before the reform. JEL-Classification: H24, H31, H71, H73, R23 Key Words: Mobility; Personal income tax; Local taxes; Tax competition; Re- gressive income tax ∗I thank Alan Auerbach, Marius Brülhart, Aline Bütikofer, Emmanuel Saez, Lukas Schmid, Arthur Seibold, Charles Varner, Danny Yagan, Cristobal Young, Josef Zweimüller, Gabriel Zucman, and Seminar participants at UC Berkeley, the University of Lausanne, and Strathclyde University, as well as at the AEA and EEA Annaual Meetings 2016 for fruitful discussions and helpful comments.
    [Show full text]
  • Implementation of Tax Reform and AHV Financing in the Canton Of
    April 2019 Your contacts Implementation of Tax Reform Dominik Birrer Partner Corporate Tax, and AHV Financing in the canton Lucerne +41 58 792 43 22 of Lucerne [email protected] Roland Z’Rotz Senior Manager Corporate International acceptance of Swiss corporate taxation is intended to be achieved Tax, Lucerne through the Tax Reform and AHV Financing Package (TRAF). The changes +41 58 792 63 73 will particularly affect the Federal Act on Direct Federal Tax (“DBG”) and Tax [email protected] Harmonization Act (StHG), and include the abolition of the cantonal tax status (privileged taxation as holding company, mixed company, domicile company) and the introduction of internationally recognised replacement measures. At the federal level, the National Council and the Council of States have debated the proposal, and the aligned position was finally voted on by both chambers on 28 September 2018. On 31 August 2018, the Lucerne cantonal government presented the planned implementation of TRAF in the canton of Lucerne. By halving the corporate income tax rate in 2012, the canton of Lucerne had already significantly mitigated the implications of the TRAF. The canton’s tax law revision 2020 generally only implements a minimal number of the replacement measures offered by the STAF. Nevertheless, even after the STAF’s entry into force, Lucerne will be able to stay in the group of the most economically attractive business locations in Switzerland. The replacement measures the canton of Lucerne is implementing feature a patent box with maximum relief of 10 %, adoption of capital tax and attractive transitional rules in the transition period from 2020 until 2024 (alternatively until 2029).
    [Show full text]
  • Switzerland Tax Alert
    International Tax Switzerland Tax Alert 15 April 2014 Cantons announce lower headline tax rates in anticipation of Corporate Tax Reform III Contacts Switzerland is considering a comprehensive corporate tax reform, referred to Jacqueline Hess as the “Corporate Tax Reform III,” that could result in the phasing out of [email protected] certain tax regimes, such as the holding, mixed and domiciliary company regimes between 2018 and 2020. The regimes would be replaced with a Jacques Kistler variety of other measures. [email protected] Ferdinando Mercuri The overriding objective of the contemplated reform is to secure and [email protected] strengthen the tax competitiveness and attractiveness of Switzerland as an international location for corporations. To achieve this objective, the steering Rene Zulauf committee in charge of the reform considers it an imperative that the tax [email protected] system offer competitive tax rates that are accepted internationally. Daniel Stutzmann-Hausmann [email protected] The changes recommended by the steering committee are, in part, a response to concerns raised by the European Commission that some of Switzerland’s tax rules constitute unfair tax competition and are in violation of the 1972 Switzerland-EU Free Trade Agreement. The steering committee has recommended several measures to replace the holding, mixed and domiciliary company regimes that would accomplish the dual goals of tax competitiveness and international acceptance. These measures include: • A “license box” for income arising from the exploitation and use of intellectual property; • A notional interest deduction on equity; and • A general reduction of the headline corporate tax rate (effective combined federal/cantonal/communal rate).
    [Show full text]