Public finances

Tax reform for Switzerland
Examination of the various sectors of taxation in Switzerland (taxes on income and property, corporate tax, VAT, environmental taxes, etc.), commenting on recent changes (e.g. corporate taxation), discussed reforms (e.g. taxation of capital gains) or those to be considered (e.g. suppression of some taxes), all of this in view of the general recommendations of the OECD (efficiency, simplicity, fairness) and experiences from tax reforms in OECD countries in the 1980s. OECD mandate (1998-1999)

Even though the contract with OECD is completed, we are still involved in teaching and research on tax reforms, particularly carbon taxes and green tax reforms.