BAK Taxation Index: STAF Analysis
Published online 28.07.2022
Publication on behalf of the Eidgenössische Steuerverwaltung (ESTV) der Schweiz (Swiss Federal Tax Administration), Tax and revenue offices, macroeconomic committees and economic development authorities of the cantons of Appenzell A.Rh., Basel-Stadt, Bern, Glarus, Grisons, Lucerne, Nidwalden, Obwalden, Schaffhausen, Schwyz, St. Gallen, Thurgau, Uri, and Zurich
The BAK Taxation Index, published regularly since 2003 by BAK Economics AG in cooperation with the Centre for European Economic Research (ZEW), records the tax location attractiveness of all 26 Swiss cantons and their most important international competitor locations. For the Swiss cantons, the tax burden is measured at the capitol of the canton; for the international locations, it is measured at the economic capitol. The BAK Taxation Index includes all relevant tax types at the different levels of government and shows the effective tax burden relevant for investors.
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