is matched, The AHV-tax-template about the middle of may, could have an impact on the finances of the municipalities. This is the Federal Department of Finance writes at least one opinion. Due to the missing incentive in the existing national financial compensation. For 18 cantons it's not worth it today, new companies to locate, because you will lose more money than in addition to take.
This disincentive is mitigated with the control template, but for eleven cantons it is also the case of a ' Yes ' to the template so that you suddenly have less money in the cash register, when new companies in the Canton, or existing firms will make more profit. This is the Economist, Christoph schaltegger, University of Lucerne calculates. Affected are the cantons of Glarus, Uri, Thurgau, Fribourg, Solothurn, Valais, Jura, Grisons, Lucerne, and both Appenzell.
"money missing in the cash register"
The Department of Finance disagrees with this representation. In the case of a consent to the control template, only the two cantons of Uri and Glarus would be no incentive for companies to locate. The Department of Finance considers not only the Canton's finances, but the municipality's finances in the bill, because companies do not pay only at the cantonal level, corporate income taxes, but also in the community in which they have their seat.
"This does not however alter the fact that the Canton with each in addition, after-tax corporate profits money in the cash register is missing," says Schaltegger. That would change only if the municipalities would participate in the revenue of the Canton.
To help the communities soon, the loss of revenue for the cantons to compensate for, when these companies settle? The Federal Department of Finance confirmed this on request. How the cantons would the financial compensation deal, is their responsibility. "A centralist organised in the Canton is expected to primarily make himself the task of provision of savings, and a decentralised Canton is likely to cut grants to the municipalities," says Department spokesman Roland Meier.
In the nine cantons, in which Companies pay only with such participation, I want to know about. The inclusion of the municipalities in Obwalden or train reject Thurgau, Solothurn, and Appenzell Ausserrhoden explicitly.
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on The contrary, most of The cantons even provide for additional relief to the municipalities at the expense of the Canton of Finance. In seven of the nine cantons, with the control template according to the statement of Professor schaltegger is still a disincentive. This is evident from the statement of the conference of financial Directors. The Canton of Fribourg, wants to relieve the municipalities during seven years, with nearly 10 million Swiss francs, the Canton of Solothurn with 65 million during six years. Some cantons in the implementation of flanking measures in the social field, for example, the Canton of Valais, in the amount of 20 million Swiss francs. This additional stress has not recorded schaltegger in his statement. "Thus, the amount of the deficit in the cantons of even bigger," he says.
No relief for the municipalities Innerrhoden and Lucerne only Appenzell. "We do not intend municipalities to Finance revenue shortfalls resulting from the national financial compensation involved," says Hans-jörg Kaufmann, head of the Department of Finance in Lucerne. It was, in his opinion, not correctly, that the Federal government count as if the municipalities directly on the financial equalisation between the Confederation and the cantons have to participate. The control template will reduce the current Disincentive in the national financial balance.
Renate Amstutz, Director of the cities Association, stresses, whether the municipalities would have to participate in the cantonal financial compensation, will be dealt with intra-cantonal and was therefore different. You but clear: "The local level may not always be charged more." Rather, the cities expect a discharge of your finances. The community Association is hoping for with the tax template a relief in terms of the municipal finances, an additional burden, as it contains the calculation of the Finance Department, in the opinion of the community Association.
the proponents of The template, consider the calculation of the false incentive to unilaterally. The Thurgauer financial Director Roland Strong (SVP) for example, points to the additional tax revenue from natural persons, there is due to the influx of companies. This is true but only if you can also in the Canton of Thurgau. And also this taxes are incorporated in the financial balance, where the Disincentive comes in. "In the really lucrative tax-payers in the Canton of Thurgau pays more in financial compensation than it receives in taxes in addition," Christoph schaltegger. "The bill simply doesn't work."
Created: 15.04.2019, 22:53 PM