{"id":1170,"date":"2024-12-11T08:56:00","date_gmt":"2024-12-11T07:56:00","guid":{"rendered":"https:\/\/people.unil.ch\/mariusbrulhart\/?p=1170"},"modified":"2025-10-14T21:28:20","modified_gmt":"2025-10-14T19:28:20","slug":"competition-harmonization-and-redistribution-corporate-taxes-in-switzerland","status":"publish","type":"post","link":"https:\/\/people.unil.ch\/mariusbrulhart\/2024\/12\/competition-harmonization-and-redistribution-corporate-taxes-in-switzerland\/","title":{"rendered":"Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland"},"content":{"rendered":"\n<p>with Marko K\u00f6thenb\u00fcrger, Matthias Krapf, Rapha\u00ebl Parchet, Kurt Schmidheiny and David Staubli. In: D.R. Agrawal, J.M. Poterba, O.M. Zidar (eds.)<em> Policy Responses to Tax Competition<\/em>, NBER and University of Chicago Press, 2025. <a href=\"https:\/\/people.unil.ch\/mariusbrulhart\/files\/2025\/10\/10-agrawal-et-al_policyresponsestaxcompetiton.pdf\">See manuscript<\/a>  (<a href=\"https:\/\/people.unil.ch\/mariusbrulhart\/files\/2023\/11\/NBER-WP-31830.pdf\" data-type=\"URL\" data-id=\"https:\/\/people.unil.ch\/mariusbrulhart\/files\/2023\/06\/NBER_Corporate_Tax_Switzerland-25-June-2023-2.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">NBER working paper version<\/a>)<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Switzerland could be considered as a test case for international corporatetax policy coordination. It is a federation of 26 fiscally autonomous cantons that have been taxing corporate profits more or less independently for over a century. We document and discuss corporate taxation in Switzerland, with a focus on three aspects: (a) the evolving within-country geography of taxable profits and corporate tax rates, (b) the nature and historical emergence of formal tax-base harmonization, and (c) the functioning of fiscal equalization. Parallels are drawn and differences are discussed relative to ongoing efforts at international tax coordination.<\/p>\n","protected":false},"author":1001107,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"categories":[8,2,3],"tags":[],"class_list":{"0":"post-1170","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-books","8":"category-current-manuscripts","9":"category-peer-reviewed"},"_links":{"self":[{"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/posts\/1170","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/users\/1001107"}],"replies":[{"embeddable":true,"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/comments?post=1170"}],"version-history":[{"count":4,"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/posts\/1170\/revisions"}],"predecessor-version":[{"id":1633,"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/posts\/1170\/revisions\/1633"}],"wp:attachment":[{"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/media?parent=1170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/categories?post=1170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/tags?post=1170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}