20.2.1 Overview of historical development: Switzerland

In the graph below, you can compare the tax rates that have existed in Switzerland in recent years. You can mark the corresponding years by placing a check mark.

If you compare the development over time, two aspects stand out in particular, which differ from Austria and Germany:

1) The top tax rate never rises above 50

2) The income at which the top tax rate begins grows approximately with the inflation rate.

Select the years:

1999 2000 2001 2002 2003 2006 2008 2010 2011 2012 2013 2014

(c) by Christian Bauer
Prof. Dr. Christian Bauer
Chair of monetary economics
Trier University
D-54296 Trier
Tel.: +49 (0)651/201-2743
E-mail: Bauer@uni-trier.de
URL: https://www.cbauer.de