This paper presents the system of revenue-sharing between the Federal Government and the Cantons in Switzerland and proposes an estimation of incidences. The study of revenue-sharing formulas for the federal direct tax and the withholding tax indicates which sorts of equalization policies are...

Financing social security in Switzerland requires State subsidies for about 22 percent (1996) of total expenditures. The Federal government and the Cantons share this payment in proportion of +2/, respectively -A for six insurances, each time with grant formulas including components of fiscal...

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