Finanzausgleich und Föderalismus: Zur Neugestaltung der föderalen Finanzbeziehungen am Beispiel der Schweiz

The fiscal constitution governs the federal system and thus the competition among member states. In Switzerland tax competence and spending decisions are highly decentralised. In order to make such as system operational an intergovernmental transfer system is needed. Today it does not work in a satisfactory manner, however. In particular, the autonomy of the cantons is in danger. Therefore, the federal government and the cantons have commonly decided to launch an ambitious reform programme. The so-called "new fiscal equalisation system" includes the decentralisation of public tasks, the reorganisation of the vertical and horizontal co-operation among jurisdictions and the equalisation of fiscal resources and burden