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Fiscal Federalism in Switzerland : A Survey of Constitutional Issues, Budget Responsibility and Equalisation

By Dafflon, Bernard

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Book Id: WPLBN0000692262
Format Type: PDF eBook
File Size: 378.01 KB.
Reproduction Date: 2006

Title: Fiscal Federalism in Switzerland : A Survey of Constitutional Issues, Budget Responsibility and Equalisation  
Author: Dafflon, Bernard
Volume:
Language: English
Subject: Government Canada, Political science, Administration
Collections: Canada Government Collection
Historic
Publication Date:
Publisher: University of Fribourg

Citation

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Dafflon, B. (n.d.). Fiscal Federalism in Switzerland : A Survey of Constitutional Issues, Budget Responsibility and Equalisation. Retrieved from http://ebook2.worldlibrary.net/


Description
Canada Government Publication:

Table of Contents
Table of Content: 1. introduction -- 2. Fiscal democracy -- 2.1. Vertical division of power -- 2.2. Direct democracy - -- 2.3. initiative and referendum -- 2.4. Co-operative federalism -- 3. The public sector: facts and figures -- 3.1. General indicators -- 3.2. Size and growth of the public sector -- 3.3. Public expenditures -- 3.3.1. Exclusive functions and shared responsibilities -- 3.3.2. Subsidiarity -- 3.3.3. Centralisation -- 3.4. Public revenues -- 3.4.1. General characteristics -- 3.4.2. Tax sovereignty -- 3.4.3. Direct access to many revenue sources -- 3.4.4. Tax administration -- 4. Budget responsibility -- 4.1. Budget orthodoxy -- 4.2. Macroeconomic policy -- 5. Tax co-ordination and harmonisation -- 5.1. Tax co-ordination -- 5.1.1. Vertical co-ordination -- 5.1.2. Horizontal co-ordination -- 5.2. Tax harmonisation -- 5.3. Tax competition -- 5.3.1. Some stylised facts -- 5.3.2. A prisoner?s dilemma framework -- 5.3.3. Out of the dilemma -- 5.4. Fiscal burden in the cantons -- 6. Equalisation -- 6.1. Financial capacity of the cantons -- 6.2. Federal equalisation programmes -- 6.2.1. Conditional federal grants-in-aid -- 6.2.2. Revenue sharing -- 6.2.3. Cantonal contributions to social security -- 6.3. Importance of the transfer payments -- 7. Conclusion -- references

 

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