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Swiss Taxes on Investment and Financing

In: Swiss Finance

Author

Listed:
  • Henri B. Meier

    (HBM Sekretariat)

  • John E. Marthinsen

    (Babson College)

  • Pascal A. Gantenbein

    (University of Basel)

  • Samuel S. Weber

Abstract

Switzerland's federal government got the right to impose indirect taxes in 1848, and only under the pressure of war expenditures, in 1940, was it authorized to levy direct taxes. Government spending and tax revenues have grown since then. Unlike stories of a tax paradise, Switzerland's total tax burden is only slightly below the OECD's European average and often not in the best interest of future economic development. The country's tax laws favor debt over equity financing. Its Tax and Social Security systems support the retired generation. Stamp and withholding taxes hamper the development of Swiss capital markets, and not allowing tax credits from losses for more than seven years heavily burdens innovative start-ups, constituting an intergenerational transfer of assets and opportunities.

Suggested Citation

  • Henri B. Meier & John E. Marthinsen & Pascal A. Gantenbein & Samuel S. Weber, 2023. "Swiss Taxes on Investment and Financing," Springer Books, in: Swiss Finance, edition 2, chapter 0, pages 549-570, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-23194-0_12
    DOI: 10.1007/978-3-031-23194-0_12
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