Emerging Lessons from Half a Century of Fiscal Federalism in Switzerland

Abstract

Summary Over the last six years, researchers collaborating through the SNF Sinergia Project have collected data on fiscal federalism in Switzerland over more than half a century. The analysis of these new data in a range of projects has generated new and robust evidence on fiscal interdependencies among local governments and on behavioral responses of households facing local differences This article presents some of the data collected and reports on nine examples of associated research projects.

Income Taxes and the Mobility of the Rich: Evidence from Us and UK Households in Switzerland

“…Switzerland has one of the highest degrees of tax decentralization to sub-central levels of governments worldwide (Brülhart et al, 2015;Schmidheiny, 2017). In 2020, 26 cantons (similar to states) and 2,202 municipalities raised around 54% of the country's total tax revenue.…”

Fuzzy Win-Win: A Novel Approach to Quantify Win-Win Using Fuzzy Logic

“…Fuzzy logic is first proposed by Lotfi Aliasker Zadeh in 1965 [88], and since then it has been used in fields as diverse as Economics, Statistics, Finance, Management, Engineering, etc. [89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111].…”

Fuzzy Win-Win: A Novel Approach to Quantify Win-Win Using Fuzzy Logic

“…Fuzzy logic is first proposed by Lotfi Aliasker Zadeh in 1965 [88], and since then it has been used in fields as diverse as Economics, Statistics, Finance, Management, Engineering, etc. [89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104] Fuzzy logic uses membership functions to determine the percent of win for each party. To simplify the illustration of the proposed model, we consider two parties of the negotiation.…”