Abstract
While tonnage taxes are not new to Europe, it is odd to see such a tax regime proposed for a landlocked country not known as a seafaring nation. Nonetheless, some have suggested that Switzerland adopt a tonnage tax. Peter von Burg and Matthias Gartenmann dissect the recently proposed Swiss tonnage tax and discuss whether it complies with the Constitution and, if so, whether it makes for good tax policy.
Full Text 
Sign-in/Register to access full text options
Sign-in/Register to access full text options 
Published version (
Free)
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
