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Switzerland could be considered as a test case for international corporate-tax policy coordination. It is a federation of 26 fiscally autonomous cantons that have been taxing corporate profits more or less independently for over a century. We document and discuss corporate taxation in...
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A project aimed at presenting initial results from the implementation of the System of Health Accounts has been carried by the Health Policy Unit at the OECD and experts from thirteen member countries. The results are presented in the form of a comparative study (OECD Health Working Papers No....
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erwarten wären. Falls die Politik vor diesem Hintergrund eine partielle Einbeziehung in den Finanzausgleich vorsieht, ist mit … den Finanzausgleich Anreize zu einer übermäßigen Besteuerung aus. …
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