Making the Tax System Less Distortive in Switzerland
The tax burden in Switzerland is low in international comparison, largely reflecting the substantial non-tax compulsory contributions towards the health and pension systems which are managed by private institutions. Taxation of personal income and labour earnings is relatively high, whereas the taxa...
Autor principal: | |
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Formato: | Capítulo de libro electrónico |
Idioma: | Inglés |
Publicado: |
Paris :
OECD Publishing
2013.
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Colección: | OECD Economics Department Working Papers,
no.1044. |
Materias: | |
Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706722106719 |