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Tax policy

Political article

One tax for all

The value chains of multinationals have long spanned the entire globe. Yet corporations are still being taxed at the nation-state level. Unitary taxation, a worldwide aggregate corporate taxation, could change this.

Political article

Tax flight kills mothers

Fiscal policy is a matter for a few – generally male – insiders divorced from reality. But it turns out, particularly from a gender equity standpoint, that tax policy entails negotiating the most elementary things in life.

The upcoming referendum on corporate tax reform

On 19 May, Switzerland votes again on its corporate tax reform, which Parliament has linked to additional funding of its pension system (AHV). From a development policy point of view, the tax proposal does not represent any significant progress.

Political article

A “No” to doping is no longer enough

Referendum or no referendum on Tax Proposal 17: the progressive forces in tax policy must develop a sustainable alternative to the doping of profit shifting from abroad.

SV17; Steueroase Schweiz

TP17: The tax loopholes for multinationals

Profit shifting by multinational corporations to Switzerland is doing enormous harm to the countries of the global South. The present Tax Proposal 17 (TP17) will not change this – quite the contrary. Alliance Sud research bears this out.

Political article

Diverting flows

Illicit financial flows are conducive to social inequality and undermine sustainable development. Switzerland's centre-right political movements have long ignored this fact. Two new legal studies now reveal the need for comprehensive action.

Article as analysis

Location nationalism or global solidarity?

The new edition of Corporate Tax Reform III will be discussed in the committee of the first Chamber in April. The debate will put the global conscience of the Socialist Party, the Greens and the Center parties to the test.

Political article

Stiglitz and Piketty call for new tax regime

Distinguished economists such as Nobel Laureate Joseph Stiglitz and Thomas Piketty are calling for the introduction of Unitary Taxation for multinational enterprises.

Political article

Does Tax Proposal 17 spell blacklist?

Switzerland is not on the EU's new blacklist of tax havens around the world. Research by Oxfam International and the Tax Justice Network nonetheless shows that this speaks not in favour of Switzerland, but against the EU.