Its highly fragmented structure of local governments and serious horizontal fiscal imbalances make Switzerland a surprisingly powerful model for Eastern European countries that are currently facing the challenge of fiscal decentralization. In spite of the substantial differences in the tradition...

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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The debate about the amalgamation of local government units (thereafter LGUs for simplicity – in Switzerland: “communes” or “Gemeinden”) usually stems from the fact that LGUs’ political borders (the institutional territory) do no longer coincide with the economic boundaries required...