Reforming autonomy? The fiscal impact of the Swiss federal reform 2008

IF 1.7 Q2 POLITICAL SCIENCE

Regional and Federal Studies Pub Date : 2020-10-19 DOI:10.1080/13597566.2019.1630612

Tobias Arnold

引用次数: 0

Abstract

ABSTRACT The Swiss federal reform 2008 (NFA) has been a major undertaking in the recent history of the Swiss federation, with the re-allocation of policy tasks being a key component of the reform. So far, research has focused in particular on the decision-making process of the reform. This paper focuses on the fiscal impacts by asking whether the re-allocation of tasks has changed the vertical distribution of fiscal resources and whether these changes have increased fiscal autonomy of subnational governments. The paper shows that subnational government expenditure as well as non-earmarked federal government grants have increased slightly. At the same time, however, revenue has not increased correspondingly. This has imposed strong limitations on subnational fiscal autonomy and has led to a deterioration rather than an improvement of the situation of subnational governments in federal Switzerland. The paper concludes with suggestions for further research on constitutional change in federal states.

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改革自治？2008年瑞士联邦改革的财政影响

2008年瑞士联邦改革(NFA)是瑞士联邦近代史上的一项重大任务，政策任务的重新分配是改革的关键组成部分。到目前为止，研究主要集中在改革的决策过程上。本文通过考察任务再分配是否改变了财政资源的纵向分配，以及这些变化是否增加了地方政府的财政自主权，来关注财政影响。该报告显示，地方政府支出以及非指定用途的联邦政府拨款略有增加。然而，与此同时，收入并没有相应增加。这严重限制了地方财政自主权，导致瑞士联邦地方政府的状况非但没有改善，反而恶化了。最后，本文对进一步研究联邦制国家的宪法变迁提出了建议。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Regional and Federal Studies POLITICAL SCIENCE-

CiteScore

3.80

自引率

21.40%

发文量

期刊介绍： The upsurge of academic and political interest in regional and federal questions since the 1980s has been stimulated by the salience of regions in EU policy-making and the Structural Funds but also by regionalization and federalization processes in many Western states. The most striking example is the devolution occurring in the UK, but the process is at work all over Europe and in other parts of the world. These developments have led to many important research programmes and projects. Regional and Federal Studies is a refereed social science journal which provides an academic forum for the publication of international research on these issues. It is essential reading for both academics and practitioners in politics, administration and the business world.