Lump-sum or forfait taxation: a reform driven by pragmatism
The lump-sum taxation regime has recently been the subject of controversial debate. For some the regime appears to contradict the requirement of equal treatment whereas for others it is of great economic importance. In an effort to preserve this regime, the Federal Council presented a draft bill in July 2011 aimed at amending the federal legislation so as to facilitate understanding by the public and harmonize the legal requirements among the various Cantons.
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