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The tax burden in Switzerland is low in international comparison, largely reflecting the substantial non-tax compulsory contributions towards the health and pension systems which are managed by private institutions. Taxation of personal income and labour earnings is relatively high, whereas the taxation of consumption is low.
The objective of senior budget official country reviews is to provide a comprehensive overview of the budget process in the country under examination, to evaluate national experiences in the light of international best practice and to provide specific policy recommendations.
These country notes provide detailed quantitative and qualitative information on regional performance, institutions and policy settings in OECD members. They include a description of the country's administrative structure, regional policies and the contribution of regions to national growth.
This review offers a comprehensive assessment of the country's New Regional Policy, implemented following the 2002 review. It finds that overall, regions in Switzerland are faring well but there is room for improvement in regional labour productivity growth.
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Switzerland’s public accounting system has been completely overhauled. The New Accounting Model for the Confederation was used for the first time to prepare the 2007 budget and the 2008-10 financial plan. This article examines the fundamental new directions of financial management in Switzerland.
English, , 417kb
This report presents the role of competition policy in regulatory reform in Switzerland.
English, , 861kb
This report analyses the governance and context of regulation in four sectors of the Swiss economy: air transport, rail transport, the postal sector, and the telecommunications sector.
This OECD Review of Regulatory Reform of Switzerland presents an overall picture, set within a macro-economic context, of regulatory achievements and challenges including regulatory quality, competition policy, and market openness.
English, , 312kb
In recent years several trends have reinforced the link between domestic regulatory environment and international market openness. This report focusses on enhancing market openness through regulatory reform in Switzerland.
This review presents an overall picture, set within a macroeconomic context, of regulatory achievements and challenges in Switzerland, including regulatory quality, competition policy, and market openness.