Federal Act on Tax Reform and OASI (AHV/AVS) Funding

Overall package: positive vs negative effects

Do the positive aspects economically outweigh the negative ones in the overall package (tax and OASI (AHV/AVS) parts) submitted for the referendum, or do the negative aspects outweigh the positive ones? From an economic point of view, the overall package is dominated

Linkage

The current proposal combines two topics: corporate tax reform and OASI (AHV/AVS) financing. Some see this linkage positively, for example as a politico-economically sensible way of putting compromises to a vote. Others see this linkage in a negative light, for example as a mixture of issues that should be decided on individually. How do you assess that the tax reform and OASI financing are linked? I find the linkage

Support or Reject Reform?

If only the tax reform part of the currently combined proposal was presented to the people as an independent proposal (i.e. without the part on OASI (AHV/AVS) funding), should from your economic point of view an acceptance be supported or rejected? From an economic point of view, I believe the tax reform part should by itself be

OASI part

If only the OASI (AHV/AVS) financing part (i.e. without the part on the tax reform) was presented to the people as an independent proposal, should from your economic point of view an acceptance be supported or rejected? From an economic point of view, I believe the OASI part should by itself be

Competitive position

In your opinion, how would Switzerland’s international tax competition position change in comparison to the hitherto existing system, if the proposed tax reform was accepted? Switzerland’s international tax competition position would

International Criticism

Is the tax reform proposal sufficient to get out of the international criticism concerning existing Swiss tax laws? The proposal is