Article in Journal
Additional Comment: Can the Taxation Agreement between Germany and Switzerland lead to Fairer Taxation?
Gebhard Kirchgässner
ifo Institut, München, 2012
ifo Schnelldienst, 2012, 65, Nr. 19, 17-20
ifo Institut, München, 2012
ifo Schnelldienst, 2012, 65, Nr. 19, 17-20
![](https://www.ifo.de/DocImg/ifosd_2012_19_3.jpg?c=1689237155)
Does the planned taxation agreement between Germany and Switzerland favour tax evaders and would it be better to renegotiate it? To complement the articles in ifo Schnelldienst 18/2012, Gebhard Kirchgässner, University of St. Gallen, presents the benefits and disadvantages of the German-Swiss taxation agreement.
JEL Classification: H260, H200