Fabian Mauchle
Last Name
Mauchle
First name
Fabian
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Item type:Publication, Die Verteilung von Erwerbseinkünften im interkantonalen Steuerrecht unter Berücksichtigung des Finanzausgleichs : eine Law and Economics-StudieThe Federal Supreme Court's case law on the prohibition of the intercantonal double taxation regarding income from gainful activity has always been controversial, as it leads to a distribution of fiscal revenues with effects on cantonal finances in the event of a tax conflict between two cantons. This book examines the question of whether the practice originated in the middle of the 19th century, which has remained largely unchanged to the present day, is still appropriate and should be retained for the future. For this purpose, the author analyses the allocation of income from gainful activity according to intercantonal tax law from a law and economics perspective and in consideration of existing fiscal equalisation mechanisms. Therefore, the book assesses the current practice with regard to the allocation result, tax systematics as well as constitutional and public finance requirements, and identifies allocation possibilities. The author presents a legislative proposal for a new approach in the intercantonal tax law for a shared taxation right between the place of residence and place of work resp. the place of residence and place of business, and explains the consequences of such a new approach.Type:doctoral thesis