Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland

This is a draft chapter for the NBER volume “Policy Responses to Tax Competition” edited by David Agrawal, James Poterba and Owen Zidar, who have provided very helpful comments. We in addition thank Denise Aeberhard, Beatrice Aebersold, Enea Baselgia, Fabian Baumer, Grégoire Bosson, Jan Brueckner, Martin Daepp, Christian Frey, Bruno Jeitziner, Nicola Mauri, Andreas Remund, Lukas Stähli, Thibaut Urbain, Nathanael Zahnd, Adrian Zimmermann, and NBER conference participants for helpful information and suggestions. We also thank Chiara Bigger, Adele Bortoletti, Gleb Kabakovitch and Janos Majer for excellent research assistance. Marius Brülhart and Raphaël Parchet gratefully acknowledge funding from the Swiss National Science Foundation (grants 192546 and 182380, respectively). Any errors or inaccuracies are ours alone. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.