Problematic Tax Benefits Summer Series on Federal Finances When the State Voluntarily Foregoes Revenue 30.08.2024, Samuel Rutz, Laurenz Grabher
When Taxpayers Cover Marketing Costs Summer Series on Federal Finances Every year, dozens of millions of francs are spent on tourism promotion. But if the industry wants to market itself, it should not burden the state with it. 31.07.2024, Lukas Schmid
Real Bracket Creep in Switzerland Quantifying the impact at all three levels of government 28.04.2024, Lukas Rühli, Eveline Hutter
Why Tax Refunds Are a Prudent Response to Unplanned Surpluses Hannah’s Quicktakes on implementing a tax refund 28.02.2024, Hannah Wise
Cantonal Budgets off Target Analysis Part 2: Alleviating the problem thanks to tax refund 31.01.2024, Lukas Rühli
Why Does Real Bracket Creep Not Get Compensated? Politicians and public administrators benefit from the leeway created by real bracket creep ‒ at the expense of the middle class 31.08.2023, Lukas Rühli
Real Bracket Creep Analysis For the Elimination of an Unknown Quantity in Taxation 03.08.2023, Lukas Rühli, Mario Bonato
Taxes in the Age of Chatbots Digitization and automation are changing the economy. But that does not mean the tax system has to be reinvented. 24.04.2023, Lukas Schmid, Patrick Leisibach
A Coherent Integration of Women into the 2nd Pillar Solidarity is not only a question of gender, but also of generations 29.11.2022, Jérôme Cosandey
Overcautious Cantons The cantons closed fiscal 2021 CHF 6.8 billion better than budgeted. This new record puts often-heard warnings of looming deficits into perspective. 31.10.2022, Lukas Rühli
Outcome of OECD Tax Reform Uncertain Arguments for streamlined implementation without government policy experimentation 23.09.2022, Lukas Schmid, Eveline Hutter
Is Minimum Corporate Tax the Silver Bullet? Hannah’s Quicktakes into Avenir Suisse's latest study "Brave New World of Tax" 30.08.2022, Hannah Wise
Obscene Profits? 10 reasons why a special tax on war or crisis profits could prove to be a Pandora's box 30.08.2022, Patrick Leisibach
Brave New World of Tax Analysis What the Federal Government and Cantons Should and Shouldn’t Do in Response to the OECD Tax Reform 15.08.2022, Lukas Schmid, Eveline Hutter
Global Meets Cantonal Higher corporate taxes require competitive measures 31.01.2022, Peter Grünenfelder
Not Such a Haven Focus of the month Contrary to received opinion, taxes on capital in Switzerland bite hard 30.09.2021, Haig Simonian
