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OECD's 1990 Economic Survey of Switzerland examines recent economic trends and policy, the economy in 1990 and 1991, and issues in tax reform.
Tables des matières:
Introduction I. Recent trends -Continuing strong expansion of demand and output -Tensions in the labour market -Accelerating inflation -A rising trade deficit II. Economic policy -Tightened monetary policy -Decreasing financial surpluses of government -Other policy areas III. The economy in 1990 and 1991 IV. Issues in the current tax reform -Introduction -Towards a new tax system for the Confederation -Reform of the turnover tax versus the introduction of VAT -Strengthening indirect taxation -Contribution to environmental protection -Stamp duty reform -The tax treatment of profits -International aspects V. Conclusions Notes and references Annexes -I. The "golden rule" of capital formation -II. Overview of the Swiss tax system -III. Particular features of the Swiss tax system -IV. Calendar of main economic events Statistical and structural annex