The Center for Tax Competition researches the impact of strong tax competition and the preservation of financial privacy on individual freedom and property.

Mission

The Center for Tax Competition researches the impact of strong tax competition and the preservation of financial privacy on individual freedom and property.

European states are characterized today by massive budget deficits, government debt and financing gaps in their welfare programs. International tax competition, however, makes the usual calls for more taxes increasingly difficult. The current pressure towards centralization and standardization of personal and corporate taxation (often called "harmonization") threatens to intensify in coming years as a result - in Switzerland as well as in the EU.

Only robust competition between tax systems can reduce the tax burden on productive society to a tolerable level. The Center for Tax Competition seeks to advance in Switzerland and internationally the political, economic and moral case for tax competititon.

The Center for Tax Competition draws from Switzerland's extensive experience with a non-central political order and institutional competition at the European and global level, between the 26 cantons and half-cantons, and between the approx. 2300 communes.