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Explore the impact of competition on revenue assignment, tax systems, and governance structures in different countries. Consider the balance between accountability, equity, and administrative efficiency in revenue collection.
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Gestion de l’organisation territoriale4. Impôts et péréquation Prof. Andreas Ladner pmp 2010
Personnel de la fonction publique centrale selon le type d’employeur 1995-2008 (NOGA08)
Activités du Grand Etat selon le type d’employeur (RFE 2005) N Bureaux Santé Ordreetjustice Ecoles La poste Unis Action sociale SI BNS - BC Electra R&D Mémoire
Results from the country conclusion of the chapters in Goldsmith/Page (1) Institutions of territorial governance have changed (due to globalization, Europeanisation, the emergence of the meso and changing patterns of regulation) considerably -> nature of IGR are likely to have changed also. -> a greater diversity in terms of IGR is to be found
Results from the country conclusion of the chapter (2) North-south distinction is no longer valid Some countries which were at the top in 1987 have moved down (N), some have moved up (F, I) (p. 248)
Discretion • Supervisional power of national government has declined in F and I • E: Whitehall has become more important, supervision, audit • Dk, N, S: tightening of the existing framework of supervision
Trends • Finishing unfinished business in the South • Greater regulations and new forms of it • Beyond North and South
Competition • Many economist argue that a federation should minimize the extent to which constituent units use tax competition to influence companies and individuals to locate in a particular area (limited control over mobile taxpayers). Danger: downward spiral of tax rates, loss of revenues, focus on other taxes. • Some economist favour fairly extensive tax competition because they believe it can promote better services (Anderson 2008: 31).
Other considerations • Accountability: Governments are more accountable to their electors when they have to raise most of their revenues. • Equity considerations: Should poorer constituent units have greater tax efforts, lower services or transfer to assist them? • Administrative: Central revenue collection is more advantageous.
http://www.efd.admin.ch/dokumentation/medieninformationen/00467/index.html?lang=de&msg-id=34001http://www.efd.admin.ch/dokumentation/medieninformationen/00467/index.html?lang=de&msg-id=34001 • http://www.helvetia.ch/steuerrechner
Tax systems • Income tax and value added tax • Which shares go to the different tiers? • Who decides on the tax rate?
Steuersysteme Nach Stalder 1999
Einkommenssteuer Nach Stalder 1999, eigene Ergänzungen
Warenumsatzsteuer Nach Stalder 1999, eigene Ergänzungen