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Evaluation des effets économiques et budgétaires de la troisième réforme de l’imposition des entreprises (RIE III)

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Abstract

The pressure on Switzerland to reform the special tax treatment of some selective companies has increased substantially over the last years and lead the Parliament to adopt the third corporate tax reform (CTR III). One important element of the CTR III is the introduction of a licence box, in which income from patents are taxed at a lower rate. In this paper, we present an overview of some of the results of a simulation study which deals with the effects of the CTRIII and of introducing a licence box at the level of the Swiss Cantons (see Chatagny, Koethenbuerger and Stimmelmayr, 2016). The results reveal that the CTRIII limits the outflow of the tax base of those companies that are initially subject to the special tax treatment. However, the reduction of the cantonal profit tax rate and the fact that ordinarily taxed companies also benefit from the introduction of the licence box imply overall tax revenues to decrease in the short run.

Suggested Citation

  • Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016. "Evaluation des effets économiques et budgétaires de la troisième réforme de l’imposition des entreprises (RIE III)," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, vol. 10(3), pages 129-137, October.
    • Handle: RePEc:kof:anskof:v:10:y:2016:i:3:p:129-137
    DOI: 10.3929/ethz-a-005427569
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    More about this item

    Keywords

    Tax Competition; Licence Box; Corporate Tax Reform; General Equilibrium Model;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • C68 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computable General Equilibrium Models

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