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| That's not my observation.
I had the impression there has been massive competition between cantons and communities to undercut one another's tax rates in order to attract buiness and residents.
I'm not sure how much of that is sustainable in the long term. Many cantons are communities are squeezed to the limit in terms of budget restraint, so further significant cuts are unlikely. I do think tax rises are a realistic scenario in the medium term future. | |
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Some peripheral cantons (Obwalden comes to mind) indulge in tax dumping. However, their location is such that very few would want to actually live there. So, it is mainly attractive to holding companies or non-resident foreigners.