Schaltegger, Christoph A. - In: Jahrbücher für Nationalökonomie und Statistik 223 (2003) 2, pp. 159-175
Summary The theory of fiscal federalism considers inter-jurisdictional spillover effects as a serious problem for an …-jurisdictional spillover effects in the Swiss federalism. The Swiss federalism is highly fragmented, the sub-federal jurisdictions have … considerable tax power and the economic potential of the jurisdictions is very diverse. Thus, the Swiss federalism represents a …