caa a22 4500 378847694 CHVBK 20180305123315.0 cr unu---uuuuu 161128e200305 xx s 000 0 ger 10.1515/1468-2516.t01-2-00006 doi (NATIONALLICENCE)gruyter-10.1515/1468-2516.t01-2-00006 Finanzausgleich und Föderalismus: Zur Neugestaltung der föderalen Finanzbeziehungen am Beispiel der Schweiz [Elektronische Daten] [Christoph A. Schaltegger, René L. Frey] The fiscal constitution governs the federal system and thus the competition among member states. In Switzerland tax competence and spending decisions are highly decentralised. In order to make such as system operational an intergovernmental transfer system is needed. Today it does not work in a satisfactory manner, however. In particular, the autonomy of the cantons is in danger. Therefore, the federal government and the cantons have commonly decided to launch an ambitious reform programme. The so-called "new fiscal equalisation system" includes the decentralisation of public tasks, the reorganisation of the vertical and horizontal co-operation among jurisdictions and the equalisation of fiscal resources and burdens. © 2014 by Walter de Gruyter GmbH & Co. Schaltegger Christoph A. Universität Basel aut Frey René L. Universität Basel aut Perspektiven der Wirtschaftspolitik De Gruyter 4/2(2003-05), 239-258 1465-6493 4:2<239 2003 4 pwp https://doi.org/10.1515/1468-2516.t01-2-00006 text/html Onlinezugriff via DOI 1 research article jats NATIONALLICENCE 856 40 https://doi.org/10.1515/1468-2516.t01-2-00006 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Schaltegger Christoph A. Universität Basel aut NATIONALLICENCE 700 1- Frey René L. Universität Basel aut NATIONALLICENCE 773 0- Perspektiven der Wirtschaftspolitik De Gruyter 4/2(2003-05), 239-258 1465-6493 4:2<239 2003 4 pwp CC0 http://creativecommons.org/publicdomain/zero/1.0 nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-gruyter