AutHOR
Evelyn Hofstetter
Introduction
States have an interest in increasing their tax revenues while at the same time maintaining their fiscal attractiveness. Adjustments to taxation are often aimed at taxing wealthy individuals. However, excessive taxation can result in the departure of its wealthy citizens. For a country like Switzerland, adjustments in the European environment are therefore an opportunity to attract new wealthy taxpayers. Some state measures are presented below as an introduction to this article.
