Tax reform for Switzerland
Examination of the various sectors of taxation in Switzerland (taxes on income and property, corporate tax, VAT, environmental taxes, etc.), commenting on recent changes (e.g. corporate taxation), discussed reforms (e.g. taxation of capital gains) or those to be considered (e.g. suppression of some taxes), all of this in view of the general recommendations of the OECD (efficiency, simplicity, fairness) and experiences from tax reforms in OECD countries in the 1980s. OECD mandate (1998-1999)
Climate-harming subsidies in Switzerland
The federal government provides more than CHF 57 billion in subsidies each year. In addition, there are many cantonal and communal subsidies of unknown magnitude. Some of these subsidies encourage choices that increase greenhouse gas emissions in Switzerland, either directly (e.g., airport subsidies, tax exemptions for certain fuels) or indirectly (e.g., favourable tax treatment of owner-occupied housing, which increases the amount of space to be heated and mobility). The aim of this project is to identify the most climate-damaging subsidies and to quantify their effects. This should serve as a basis for the national, cantonal and communal authorities and all political organisations with a power to change laws to revise or eliminate these subsidies, which act against the long-term goal of climate neutrality the Swiss population adopted when accepting the new Climate Act on June 18, 2023. Project funded by three public-interest foundations. (2023-2024)
PUBLICATIONS
Green taxes: Book
The Public Acceptance of Green Taxes, article in the April 2004 Public Choice Journal, pp. 179-217