IMF Staff Country Reports

Switzerland: Selected Issues and Statistical Appendix

May 5, 1999

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Switzerland: Selected Issues and Statistical Appendix, (USA: International Monetary Fund, 1999) accessed November 23, 2024

Summary

This Selected Issues paper and Statistical Appendix compares two alternative time series approaches to analyzing Switzerland’s recent business cycle experience: first, the traditional “smooth-trend-plus-cycle approach,” which envisages observed output growth as fluctuating around a relatively smooth potential output growth path; and, second, the more recently developed “regime change approach,” which views business cycles as shifts between “high-growth” states (expansions) and “slow-growth” states (recessions) of the economy. The paper also examines Switzerland’s monetary policy framework, and describes the challenges to the Swiss tax system.

Subject: Income and capital gains taxes, Income tax systems, Inflation, Personal income tax, Prices, Revenue administration, Taxes

Keywords: CR, Direct tax, Europe, Global, Growth data, Income and capital gains taxes, Income tax, Income tax systems, Inflation, ISCR, Monetary base, Output growth, Personal income tax, Tax burden, Tax system, Wealth tax

Publication Details

  • Pages:

    88

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 1999/030

  • Stock No:

    1CHEEA0011999

  • ISBN:

    9781451807165

  • ISSN:

    1934-7685