SPECIAL ISSUE
CONTENTS
  • Section A) The theory and practise of the federal states and multi-level systems of government
  • Section B) Global governance and international organizations
  • Section C) Regional integration processes
  • Section D) Federalism as a political idea
  • Kirchgässner Gebhard
    The effectiveness of the 2008 reform of fiscal federalism in Switzerland, record of the first period, 2008-2011, and expectations for the second period, 2012-2015
    in Cuadernos Manuel Giménez Abad , n. 3, junio ,  2012 ,  8-25
    It is first discussed why a fiscal equalisation system is necessary for Switzerland. The reason for this are asymmetries, mainly in size, but also in location, between the different cantons. Then, the current Swiss situation is presented, before the new system is described which effectively consists of two parts: the first one newly assigns the different tasks to the different governmental levels and organises the cooperation between the national and the cantonal governments as well as among the cantonal governments, while the second one reorganises the financial flows between the different levels. Then, the results of the just expired first period of the new system from 2008 to 2011 are presented, as well as the changes decided for the second, new period, which will last from 2012 to 2015. Today, we can assess that the system has reached some of its objectives, in particular, that the financial autonomy of the cantons has been strengthened and that they have sufficient minimal financial equipment. But contrary to the aims differences in the fiscal potential of the cantons did not decrease, they even increased during the last four years. Full text available online at http://dialnet.unirioja.es/descarga/articulo/4029974.pdf Download
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