Bankgeheimnis und Verrechnungssteuer: Konsequenzen für die Steuerehrlichkeit in den Kantonen der Schweiz

Autor:	Manfred Gärtner
Rok vydání:	2011
Předmět:	Labour economics Tax credit Direct tax Income tax Political Science and International Relations Geography Planning and Development State income tax Economics Gross income Withholding tax Dividend tax Indirect tax
Zdroj:	Perspektiven der Wirtschaftspolitik. 12:258-279
ISSN:	1468-2516 1465-6493
DOI:	10.1111/j.1468-2516.2011.00365.x
Popis:	Swiss banking secrecy tempts foreigners to remain silent about capital incomes and, thus, not pay taxes as obliged by law, but residents of Switzerland as well. Therefore, Switzerland introduced a withholding tax on capital income in order to make domestic residents report levels of wealth and capital incomes properly. We ask whether a withholding tax rate of 35 percent achieves this goal. For this purpose, marginal income tax rates are computed and income distributions are estimated for each canton. From these we identify income levels and shares of tax payers for whom the withholding tax does not work as intended.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d67ecdbbcdea68ca18d0e7e8a90c4211 https://doi.org/10.1111/j.1468-2516.2011.00365.x Zobrazit plný text záznamu Plný text ve formátu PDF