Policy and Socio-Cultural Differences Between Cantons in Switzerland
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Clarity on Swiss Taxes 2019
Clarity on Swiss Taxes Playing to natural strengths 4 16 Corporate taxation Individual taxation Clarity on Swiss Taxes EDITORIAL Welcome Switzerland remains competitive on the global tax stage according to KPMG’s “Swiss Tax Report 2019”. This annual study analyzes corporate and individual tax rates in Switzerland and internationally, analyzing data to draw comparisons between locations. After a long and drawn-out reform process, the Swiss Federal Act on Tax Reform and AHV Financing (TRAF) is reaching the final stages of maturity. Some cantons have already responded by adjusting their corporate tax rates, and others are sure to follow in 2019 and 2020. These steps towards lower tax rates confirm that the Swiss cantons are committed to competitive taxation. This will be welcomed by companies as they seek stability amid the turbulence of global protectionist trends, like tariffs, Brexit and digital service tax. It’s not just in Switzerland that tax laws are being revised. The national reforms of recent years are part of a global shift towards international harmonization but also increased legislation. For tax departments, these regulatory developments mean increased pressure. Their challenge is to safeguard compliance, while also managing the risk of double or over-taxation. In our fast-paced world, data-driven technology and digital enablers will play an increasingly important role in achieving these aims. Peter Uebelhart Head of Tax & Legal, KPMG Switzerland Going forward, it’s important that Switzerland continues to play to its natural strengths to remain an attractive business location and global trading partner. That means creating certainty by finalizing the corporate tax reform, building further on its network of FTAs, delivering its “open for business” message and pressing ahead with the Digital Switzerland strategy. -
Geneva from the Cantonal to the Federal Post
Geneva From the Cantonal To the Federal Post Jean Voruz FRPSL, Switzerland The Royal Philatelic Society London 28 September 2017 Front cover illustration On 1 st October 1849, the cantonal posts are reorganized and the federal post is created. The Geneva cantonal stamps are still valid, but the rate for local letters is increased from 5 to 7 cents. As the "Large Eagle" with a face value of 5c is sold at the promotional price of 4c, additional 3c is required, materialized here by the old newspapers stamp. One of the two covers being known dated on the First Day of the establishment of the Federal Service. 2 Contents Frames 1 - 2 Cantonal Post Local Mail Frame 2 Cantonal Post Distant Mail Frame 3 Cantonal Post Sardinian & French Mail Frame 4 Transition Period Nearest Cent Frames 4 - 6 Transition Period Other Phases Frame 7 Federal Post Local Mail Frame 8 Federal Post Distant Mail Frames 9 - 10 Federal Post Sardinian & French Mail Background Although I started collecting stamps in 1967 like most of my classmates, I really entered the structured philately in 2005. That year I decided to display a few sheets of Genevan covers at the local philatelic society I joined one year before. Supported by my new friends - especially Henri Grand FRPSL who was one of the very best specialists of Geneva - I went further and got my first FIP Large Gold medal at London 2010 for the postal history collection "Geneva Postal Services". Since then the collection received the FIP Grand Prix International at Philakorea 2014 and the FEPA Grand Prix Finlandia 2017. -
631.230.1 Interkantonale Vereinbarung Über Die Hochschule Für Heilpädagogik Zürich 1
631.230.1 Interkantonale Vereinbarung über die Hochschule für Heilpädagogik Zürich 1 (Vom 21. September 1999) Die Kantone Zürich, Schwyz, Obwalden, Glarus, Zug, Solothurn, Schaffhausen, Appenzell Ausserrhoden, Appenzell Innerrhoden, St. Gallen, Graubünden, Aar- gau und Thurgau vereinbaren: I. Allgemeine Bestimmungen § 1 Träger 1 Die Kantone Zürich, Schwyz, Obwalden, Glarus, Zug, Solothurn, Schaffhausen, Appenzell Ausserrhoden, Appenzell Innerrhoden, St. Gallen, Graubünden, Aar- gau und Thurgau errichten und führen gemeinsam eine Hochschule für Heilpä- dagogik (Heilpädagogische Hochschule HfH, nachfolgend Hochschule). 2 Das Fürstentum Liechtenstein kann der Vereinbarung mit den gleichen Rech- ten und Pflichten wie die eines Trägerkantons beitreten. § 2 Rechtsnatur und Sitz 1 Die Hochschule ist eine öffentlich-rechtliche Anstalt mit eigener Rechtsper- sönlichkeit und mit dem Recht auf Selbstverwaltung. 2 Sitz der Hochschule ist Zürich. § 3 Aufgabe der Hochschule 1 Die Hochschule dient der Aus- und Weiterbildung von heilpädagogischen Lehr- kräften und von pädagogisch-therapeutischem Fachpersonal. 2 Die Hochschule betreibt in ihrem Tätigkeitsgebiet anwendungorientierte For- schungs- und Entwicklungsarbeit und erbringt für Dritte Dienstleistungen. 3 Die Tätigkeit der Hochschule richtet sich, soweit erforderlich, nach den Vor- schriften des Bundes, interkantonaler Vereinbarungen und gegebenenfalls der Trägerkantone über die Anerkennung der von der Hochschule erteilten Ausweise und Diplome. 4 Die Hochschule nimmt auf die Bedürfnisse behinderter Studierender Rück- sicht. § 4 Freiheit von Lehre und Forschung Die Freiheit von Lehre und Forschung ist im Rahmen der Ausbildungsziele der Hochschule gewährleistet. SRSZ 1.1.2015 1 631.230.1 § 5 Studienrichtungen 1. Ausbildungsstufe und –bereiche 1 Die Hochschule bildet im Rahmen von Aus- und Weiterbildung und unter Berücksichtigung der berufs-, fach- und funktionsspezifischen Bedürfnisse in folgenden Bereichen aus: 1. -
In Innerrhoden Wandern Die Patienten Ab
29. August 2020 Seite 23 Auflage 99'312 Ex. St. Galler Tagblatt GES Reichweite 249'000 Leser 9001 St. Gallen Erscheint 6 x woe Fläche 69'000 mm2 Christoph Zweili Wert 8'400 CHF InIn InInnerrhodennerrhoden wandernwandern diedie PaPatiententienten abab KaKantonsübergreifendentonsübergreifende PatientenströmePatientenströme stellenstellen dasdas GesundheitswesenGesundheitswesen inin Frage.Frage. DerDer RufRuf nachnach VersorgungsregionenVersorgungsregionen wirdwird lalauter.uter. ChriChristophstoph ZwZweilieili lungen nach den Kantonen Zürich und GeGehtht es um diedie eigeneeigene Gesundheit,Gesundheit, lungen nach den Kantonen Zürich und AkutspiAkutspitälerntälern jährjährlichlich 757500 MiMillionenllionen spielen die Kantonsgrenzen für die Bern schweizweit zu den Kantonen mit spielen die Kantonsgrenzen für die Bern schweizweit zu den Kantonen mit FFrankenranken GeGesundheitskostensundheitskosten spsparen»,aren», der grössten Zuwanderung. Dies zeigt meismeistenten PaPatiententienten keinekeine Rolle.Rolle. InIn drdreiei der grössten Zuwanderung. Dies zeigt ssagtagt PatrickPatrick Schwendener,Schwendener, Gesund¬Gesund- eine neue Studie des Krankenversiche- vovonn viervier OsOstschweizertschweizer KaKantonenntonen wawan-n- eine neue Studie des Krankenversiche- heitsexperte bei PwC Schweiz. «Für rers Helsana (siehe Grafik). «Diese re- heitsexperte bei PwC Schweiz. «Für dedernrn die PaPatiententienten ab,ab, sisiee lalassenssen sisichch inin rers Helsana (siehe Grafik). «Diese re- das gesamte Gesundheitswesen wäre lativ hohe Zuwanderung ist -
Local and Regional Democracy in Switzerland
33 SESSION Report CG33(2017)14final 20 October 2017 Local and regional democracy in Switzerland Monitoring Committee Rapporteurs:1 Marc COOLS, Belgium (L, ILDG) Dorin CHIRTOACA, Republic of Moldova (R, EPP/CCE) Recommendation 407 (2017) .................................................................................................................2 Explanatory memorandum .....................................................................................................................5 Summary This particularly positive report is based on the second monitoring visit to Switzerland since the country ratified the European Charter of Local Self-Government in 2005. It shows that municipal self- government is particularly deeply rooted in Switzerland. All municipalities possess a wide range of powers and responsibilities and substantial rights of self-government. The financial situation of Swiss municipalities appears generally healthy, with a relatively low debt ratio. Direct-democracy procedures are highly developed at all levels of governance. Furthermore, the rapporteurs very much welcome the Swiss parliament’s decision to authorise the ratification of the Additional Protocol to the European Charter of Local Self-Government on the right to participate in the affairs of a local authority. The report draws attention to the need for improved direct involvement of municipalities, especially the large cities, in decision-making procedures and with regard to the question of the sustainability of resources in connection with the needs of municipalities to enable them to discharge their growing responsibilities. Finally, it highlights the importance of determining, through legislation, a framework and arrangements regarding financing for the city of Bern, taking due account of its specific situation. The Congress encourages the authorities to guarantee that the administrative bodies belonging to intermunicipal structures are made up of a minimum percentage of directly elected representatives so as to safeguard their democratic nature. -
Evidence from the Cantons of Switzerland
University of Zurich Department of Economics Working Paper Series ISSN 1664-7041 (print) ISSN 1664-705X (online) Working Paper No. 85 Improving Efficiency Through Consolidation of Jurisdictions? Evidence from the Cantons of Switzerland Philippe K. Widmer, George Elias and Peter Zweifel July 2012 Improving Efficiency Through Consolidation of Jurisdictions? Evidence from the Cantons of Switzerland Philippe K. Widmera,∗, George Eliasb, Peter Zweifela aUniversity of Zurich, Department of Economics, Switzerland bUniversity of Bern, Department of Economics, Switzerland Abstract The purpose of this paper is to analyze the optimal scale of local jurisdictions (cantons) in Switzerland applying Data Envelopment Analysis (DEA) to the years 2000 to 2004. Aggregate output performance indicators for four local government activities (administration, education, health, and transportation) are used to measure technical and scale efficiency and to derive DEA scores. Results show that these public services fail to exhibit economies of scale, undermining quests for centralization of public good provision while suggesting the possibility of Tiebout competition. Keywords: DEA, efficiency measurement, economies of scale, public good provision, Switzerland, JEL: C14, C67, H11, H72, H83 ∗ Corresponding author: Philippe Widmer, Department of Economics, University of Zurich, Hottingerstrasse 10, CH-8032 Zurich, Switzerland. Phone: +41 (0)79 732 50 42, Fax: +41 (0)62 205 15 80 87, E-mail: [email protected] July 5, 2012 1. Introduction The assignment of responsibilities to levels of government is an ongoing issue among fed- eral states worldwide. Some countries have a tradition of transferring additional responsibilities to their member states while others have pursued centralization or even have been delegating authority to supra-national institutions, as in the case of the European Union [see e.g. -
Folder Tax Rate 2020.Indd
2020 Tax Rates Switzerland Transforma Tool Transforma AG Olgastrasse 10 8001 Zürich Switzerland www.transforma.ch Phone: +41 43 222 58 48 transformaconsulting solutions for people, companies & entities Individual Income Tax Rates 2020 Schaffhausen Basel-Stadt Basel- Appenzell Ausserrhoden Land Aargau Zürich Jura Solothurn Appenzell Innerrhoden Zug St. Gallen Lucerne Neuchâtel Glarus Nidwalden Bern Obwalden Uri Fribourg Vaud Graubünden Ticino Geneva Valais Individual income tax rates of Taxable 100'000 300'000 1‘000‘000 Lowest Where income CHF communal the capital cities of the can- (capital city) max rate tons for the tax year 2020 for a married tax payer including Schwyz 12.25% 21.42% 26.85% 21.92% Freienbach Zug 7.49% 19.40% 22.38% 22.13% Baar federal, cantonal and commu- Nidwalden 12.31% 22.59% 25.56% 22.92% Hergiswil nal income taxes, excluding Obwalden 14.59% 21.14% 24.12% 24.12% Sarnen church tax. Tax rates may vary Appenzell IR 11.37% 21.13% 24.38% 24.38% Appenzell Uri 15.88% 22.39% 25.35% 25.00% Seedorf in different communities within Grisons 13.12% 25.90% 31.73% 25.49% Rongellen a canton and are subject to Lucerne 13.72% 25.45% 30.58% 25.83% Meggen changes in future tax years. Appenzell AR 15.14% 27.02% 30.74% 27.36% Teufen Aargau 12.38% 25.35% 32.23% 27.57% Geltwil St. Gallen 15.38% 28.74% 33.26% 27.65% Mörschwil Thurgau 13.64% 25.20% 31.12% 28.11% Bottighofen Schaffhausen 13.29% 26.76% 31.11% 28.34% Stetten Solothurn 16.07% 28.96% 33.67% 29.26% Kammersrohr Fribourg 16.73% 30.86% 35.80% 29.32% Greng Zurich 12.72% 26.69% 36.76% -
Spitalstrukturen Und Ausgaben Für Gesundheit in Der Ostschweiz Von Dr
Spitalstrukturen und Ausgaben für Gesundheit in der Ostschweiz von Dr. Frank Bodmer Die Spitalstrukturen geben zu reden. Im Kanton St.Gallen prognostiziert der Verwaltungsrat der Spitalverbunde Verluste und hat eine Reduktion der Standorte zur Diskussion gestellt. Der Kanton Appenzell Ausserrhoden kämpft mit hohen Verlusten des Spitalverbundes, eine Schliessung des Spitals Heiden wird diskutiert. Dagegen setzt Innerrhoden auf einen Ausbau des eigenen Angebots, kürzlich wurde der Neubau des Spitals vom Volk gutgeheissen. Insbesondere in der Region rund um St.Gallen ist die Versorgungsdichte mit sechs kantonalen Spitälern sehr hoch. Anders sieht es im Thurgau aus, wo der Kanton nur zwei Spitäler betreibt. Es ist sicherlich kein Zufall, dass der Thurgau von den vier Ostschweizer Kantonen derjenige mit den tiefsten öffentlichen Ausgaben für die Spitäler ist. Während der Thurgau bei seiner Spitalplanung bereits jetzt das Angebot der umliegenden Kantone miteinbezieht, ist man bei den anderen drei Ostschweizer Kantonen noch weit von einer solchen integrierten Betrachtung entfernt. IHK- RESEARCH ZOOM | 2 6 . SEPTEMBER 2018 SPITALSTRUKTUREN UND AUSGABEN FÜR GESUNDHEIT IN DER OSTSCHWEIZ 2 1 // Umstrittene Spitalstrukturen Die Spitalsstrukturen geben zu reden in der Ostschweiz. Im Mai trat der Verwaltungsrat der Spitalverbunde des Kantons St.Gallen mit einer Studie zu den finanziellen Perspektiven für die St.Galler Spitäler an die Öffentlichkeit.1 Hauptaussage war, dass sich mit den bestehenden Strukturen die vom Kanton vorgegebenen finanziellen Resultate nicht erreichen liessen. Im Vergleich zu einem Benchmark mit einer Ebitda-Marge von 10% würde nach den Prognosen ein Fehlbetrag von jährlich 70 Millionen Franken resultieren. Eine Reduktion der Standorte könnte die finanziellen Perspektiven zwar deutlich verbessern, wäre aber noch nicht ausreichend, um die finanziellen Zielsetzungen zu erreichen. -
The Vineyards and Wines of Switzerland
The vineyards and wines of Switzerland Autor(en): Brooke, Persis Objekttyp: Article Zeitschrift: SBB Revue = Revue CFF = Swiss federal railways Band (Jahr): 6 (1932) Heft 9 PDF erstellt am: 26.09.2021 Persistenter Link: http://doi.org/10.5169/seals-780399 Nutzungsbedingungen Die ETH-Bibliothek ist Anbieterin der digitalisierten Zeitschriften. Sie besitzt keine Urheberrechte an den Inhalten der Zeitschriften. Die Rechte liegen in der Regel bei den Herausgebern. Die auf der Plattform e-periodica veröffentlichten Dokumente stehen für nicht-kommerzielle Zwecke in Lehre und Forschung sowie für die private Nutzung frei zur Verfügung. Einzelne Dateien oder Ausdrucke aus diesem Angebot können zusammen mit diesen Nutzungsbedingungen und den korrekten Herkunftsbezeichnungen weitergegeben werden. Das Veröffentlichen von Bildern in Print- und Online-Publikationen ist nur mit vorheriger Genehmigung der Rechteinhaber erlaubt. Die systematische Speicherung von Teilen des elektronischen Angebots auf anderen Servern bedarf ebenfalls des schriftlichen Einverständnisses der Rechteinhaber. Haftungsausschluss Alle Angaben erfolgen ohne Gewähr für Vollständigkeit oder Richtigkeit. Es wird keine Haftung übernommen für Schäden durch die Verwendung von Informationen aus diesem Online-Angebot oder durch das Fehlen von Informationen. Dies gilt auch für Inhalte Dritter, die über dieses Angebot zugänglich sind. Ein Dienst der ETH-Bibliothek ETH Zürich, Rämistrasse 101, 8092 Zürich, Schweiz, www.library.ethz.ch http://www.e-periodica.ch Autumn! An ideal time for a tour through the winegrowing districts Switzerland, for all those whose minds and tastes are attuned to a different melody than that of the Jazz of Lidos and smart hotels. For those holiday-makers seeking rest and refreshment for the mind and body, nothing could he more delightful than two or three weeks spent on the hanks of the beautiful lakes of Geneva, Neuchâtel, Bienne, Zurich, Lugano, Maggiore, the river Rhine, or in the wild, picturesque loveliness of the Grisons. -
Fag of Switzerland
flag of Switzerland -- Britannica Academic Access provided by: Supreme Court of the United States Sign In to My Research fag of Switzerland Article Images & Videos Related RELATED RESOURCES FOR THIS ARTICLE Articles Primary Sources & E- Books Web's Best Sites View search results for: national flag consisting of a white cross on a red field. In keeping with heraldic tradition, Swiss flags on land are square in proportion. In the Middle Ages the pope frequently gave a special cross flag to a king or other ruler undertaking some military campaign in the name of Christianity. Other rulers chose the same cross symbol to declare their faith and their belief that their enterprise was a holy one. The well-known and striking flag of Switzerland ultimately is based on the imperial war flag of the Holy Roman Empire, which bore a white cross on red. Many Swiss soldiers served in the imperial army as well as in their own cantons. Schwyz, one of the original three confederated cantons that https://academic.eb.com/levels/collegiate/article/flag-of-Switzerland/93966 flag of Switzerland -- Britannica Academic formed the core of the modern Swiss Confederation, placed a narrow white cross in the upper hoist corner of its red flag in 1240. More general use of that symbol by the Swiss confederates can be dated back to 1339 and the Battle of Laupen. During the 19th century the cantons of Switzerland became more closely linked and, following adoption of the 1848 constitution, a square red flag with a white cross was officially recognized for the army. -
Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays∗
Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays∗ Isabel Z. Mart´ınez∗∗ Emmanuel Saezy Michael Siegenthalerz April 24, 2017 Abstract This paper estimates the intertemporal labor supply (Frisch) elasticity of substitution exploiting an unusual tax policy change in Switzerland. In the late 1990s, Switzerland switched from an income tax system where current taxes were based on the previous two years' income to a standard annual pay-as-you go system. This transition created a two-year long, salient, and well advertised tax holiday. This change occurred both for the Federal and local income taxes. Swiss cantons switched to the new regime at different points in time during the 1995{2003 period. Exploiting this variation in timing as well as heterogeneity in tax burdens across areas, and using population wide administrative social security earnings data matched with census data, we identify the Frisch elasticity. We find significant but quantitatively small responses of earnings consistent with a Frisch elasticity around .2. We find no responses along the extensive margin, even for groups less attached to the labor force such as the young, married women, or the elderly. Some groups, such as the self-employed and high income earners display larger responses. Part of the response is likely due to income shifting for tax avoidance purposes rather than actual labor supply change. Hence, our findings rule out large Frisch elasticities that are conventionally used to calibrate business cycle macro models. Keywords: Tax holidays, Labor supply, Frisch elasticity, Intertemporal labor supply elasticity, Income shifting, Income taxes, Tax avoidance JEL: E65, H24, H26, J22 ∗We thank David Card, Raj Chetty, Henrik Kleven, Camille Landais, Emi Nakamura, Ben Schoefer, and numerous conference participants for helpful discussions and comments. -
Swiss Confederation)
Switzerland (Swiss Confederation) THOMAS STAUFFER, NICOLE TÖPPERWIEN, AND URS THALMANN-TORRES 1 history and development of federalism Switzerland is a country of 7.2 million inhabitants in the middle of Eu- rope. Its neighbours are Germany, Austria, Liechtenstein, Italy and France. It has been a federation since 1848, and its federal institutions have meant that the country has been able to accommodate diversity politically. Historically, the 26 cantons and the approximately 3,000 communes were able to develop their own traditions and cultures so that Switzerland had and still has cultural, cantonal and communal di- versity. Switzerland as a country did not attempt to homogenize its population nor did it split according to linguistic, religious, or cultural lines, although some cantons did. The official starting point of Swiss history is 1291. In 1291 three can- tons (at this time called Orte) concluded a treaty and created a defence union combined with a system of arbitration for conflict management among the cantons. The union was intended to prevent outside domi- nance and guarantee a power balance among the member-cantons. Other cantons joined by concluding further treaties so that a confeder- ation based on a treaty system developed. The confederation was to fa- cilitate as much cooperation as necessary to defend the independence of Switzerland while safeguarding the sovereignty of the cantons. At the end of the eighteenth century modernization in neighbouring countries, combined with the ideas of the French Revolution, triggered demands for some centralization and modernization in Switzerland. In 344 Handbook of Federal Countries, 2005 1798 French forces led by Napoleon invaded and created a centralized state in accordance with the French example.