About this article
Published Online: Nov 28, 2024
Page range: 768 - 772
DOI: https://doi.org/10.2478/wd-2024-0197
Keywords
© 2024 Werner Weber, published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
This article explains the Swiss federal fiscal equalisation scheme. The objectives of financial equalisation have largely been achieved and the system is functioning well. However, the increasing differences between the cantons – whether in terms of financial performance or tax burdens – are cause for concern.