Switzerland

Raising public spending efficiency in Switzerland

Despite having low government spending, Switzerland scores highly in various public policy outcomes, including health, education and transportation. But, as the population grows and ages, efficiency of public spending will have to rise to maintain low tax rates.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2015 (Supplementary Report) - Phase 1: Legal and Regulatory Framework

Making the tax system less distortive in Switzerland

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.