Switzerland: Tax developments in the Canton of Geneva : tax credits versus social allowances

• Autores: Rolf Wüthrich
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 2, 2002, págs. 103-106
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The method of calculating the effective tax in the Canton of Geneva following implementation of the federal law on the harmonization of cantonal and municipal direct taxes of 14 December 1990, is examined.