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A Fair Case for Tax Relief: Swiss Tax Policy, 1940s to 1960s

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Worlds of Taxation

Part of the book series: Palgrave Studies in the History of Finance ((PSHF))

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Abstract

Unlike many other nations, the Swiss state cut back its nominal tax base in the long 1950s after experiencing a spectacular tax growth during the world wars. Cuts in federal income and turnover taxes were achieved by reducing the marginal rate, applying tax rebates, “elongating” the tax rate, increasing tax exemptions, and extending the list of tax-free goods. Tax burden relief was advocated from right- to left-wing parties and interest groups with fairness arguments on the backdrop of a booming economy, budget surpluses, and the veto points built into Swiss direct democracy. The essay sheds special light on the evolution of the “fiscal drag” concept for tax relief requests, and on the entanglements of the federal and cantonal treasuries and the underlying fiscal-social contract.

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Notes

  1. 1.

    I would like to thank Julia Sittmann and Elliot Brownlee for their help in editing this text. Of course, all remaining mistakes are entirely mine.

  2. 2.

    In 1979, that number increased to 26 cantons.

  3. 3.

    Swiss Federal Council, “Botschaft über Neuordnung,” 572. In 1982, the “federal defense tax” was renamed “direct federal tax”.

  4. 4.

    See Oechslin, Bundessteuersystem, 78–82.

  5. 5.

    The Federal Law on Stamp Duties dated from October 4, 1917. In the early 1960s, the banking industry began to lobby for an abolition of stamp duties, see Loepfe, Aufstieg, 155. In 2018, this demand was still pending.

  6. 6.

    Historical Statistics, table U.10a.

  7. 7.

    Ibid.

  8. 8.

    Growth of tax revenues 1915–1950 in nominal values, multiplication by x: federal tax revenues x 26, cantonal x 9, municipal x 7; data: Historical Statistics, table U.15.

  9. 9.

    Schumpeter, Steuerstaat, 332.

  10. 10.

    1950: 54 percent; 1915: 26 percent; calculated from: Historical Statistics, table U.15.

  11. 11.

    Peacock and Wiseman, Public Expenditure.

  12. 12.

    Additionally, the cantons also received a cut of the federal stamp duties.

  13. 13.

    See Swiss Federal Council, “Botschaft über Neuordnung,” 600.

  14. 14.

    Kley, Verfassungsgeschichte, 382–385.

  15. 15.

    See for the contractual dimension of taxation: Martin, Mehrotra and Prasad, “Thunder of History,” 14.

  16. 16.

    In 1947/48, 1,306,000 individuals listed as tax payers. Source: “Wenn eine Partei ihr Gesicht verliert.” The resident population of Switzerland in 1948 amounted to 4,549,100.

  17. 17.

    Bieri, Aargauische Steuern, 275 and 284.

  18. 18.

    Schmid, “Steuerentlastung der Arbeitenden,” 329.

  19. 19.

    The Swiss preference for property taxes was also referred to as the “Swiss system,” see Bickel, “Vermögenssteuern,” 52. Nevertheless, the canton of Basel (Basel City) had already introduced a progressive income tax in 1840. See Keller, Visionen, 47–57.

  20. 20.

    Schmid, “Steuerentlastung der Arbeitenden.”

  21. 21.

    Bieri, Aargauische Steuern, 289–301.

  22. 22.

    See “Freisinnige Kreispartei 2.”

  23. 23.

    Schlaepfer, “Die Revision des zürcherischen Steuergesetzes,” “Ein Gesetz über die Ermässigung der Zürcher Staats- und Gemeindesteuern.”

  24. 24.

    Eidgenössische Steuerverwaltung, Steuerbelastung, 5.

  25. 25.

    In French: Parti des paysans, artisans et bourgeois (PAB), today the Swiss People’s Party.

  26. 26.

    Longchamp, Politique financière fédérale, 632–666.

  27. 27.

    Ibid., 672–683.

  28. 28.

    Federal Financial Statement 1954, 4–5.

  29. 29.

    Proceedings of the Debates in the National Council of March 23, 1955, 423 (Postulate Perréard, first parliamentary mention of his postulate) and June 21, 1955, (Postulate Perréard, 246–247, parliamentary debate).

  30. 30.

    “Die Entwicklung der Wehrsteuerbelastung.” The author was in all likelihood Franz Aschinger, a Free Democratic Party member.

  31. 31.

    Ibid.

  32. 32.

    Ibid. The table is entitled: “Arbeitseinkommen 1941 bzw. Entsprechendes Realeinkommen 1954.” For an annual income of CHF 80,000, the additional burden of inflation was 2.75 percent.

  33. 33.

    Based on an average monthly income of CHF 998. See Ritzmann-Blickenstorfer, Historische Statistik, 464.

  34. 34.

    “Die Entwicklung der Wehrsteuerbelastung.”

  35. 35.

    For single households, a taxable income below CHF 6000; for married households, below CHF 7500. Cited in Swiss Federal Council, “Volksbegehren für den Steuerabbau im Bund,” 1242–1247.

  36. 36.

    Ibid.

  37. 37.

    Archives for Contemporary History at ETH Zurich (AfZ), “Vom Reden zum Handeln,” April 25, 1955.

  38. 38.

    See correspondence and meeting minutes in AfZ, Redressement National from 1955.

  39. 39.

    “Die Initiative als Initialzündung,” Bund, June 26, 1955

  40. 40.

    Proceedings of the Debates in the National Council of June 21, 1955 (Marino Bodenmann, 261–263).

  41. 41.

    Weber, “Ein neuer Kampf um die Bundesfinanzen“, 119.

  42. 42.

    Ibid., 121. Average annual income in the tax period 1955/56 amounted to CHF 13,800; see Lardi, Personelle Einkommensverteilung, 72.

  43. 43.

    Proceedings of the Debates in the National Council of June 21, 1955 (Hans Streuli, 265).

  44. 44.

    “Nicht unterzeichnen!”

  45. 45.

    “Arbeiter und Angestellte, nicht auf den Leim kriechen!”

  46. 46.

    “Die Initiative für die Millionäre.”

  47. 47.

    Popular initative “Für den Abbau der Wehrsteuer und der Warenumsatzsteuer,” submitted on December 14, 1955. 182,222 signatures were collected, see Swiss Federal Council, “Bericht über das Volksbegehren (vom 10. Januar 1956).” The liberal initiative had received 142,290 signatures, see Swiss Federal Council. “Bericht über das Volksbegehren (vom 25. November 1955).” In fall 1955, 1,425,421 individuals (only men) had the right to vote.

  48. 48.

    Federal Statistical Office, Distribution of mandates in the National Council, and: idem, Party strength in elections for the National Council (year 1955). The Swiss National Council equals the U.S. House of Representatives.

  49. 49.

    Swiss Federal Council, “Ermässigung der Wehrsteuer und der Warenumsatzsteuer,” 971–972 and 975.

  50. 50.

    See the debates and decisions in Proceedings of the Debates in the Council of State [Ständerat] of December 16, 1955, and in Proceedings of the Debates in the National Council of December 20, 1955. The defense tax reductions benefited incomes up to CHF 60,000.

  51. 51.

    For details of the process of 1958, see Longchamp, Politique financière fédérale.

  52. 52.

    Streuli was cited with his exclamation, in German : “Vorlage des reichen Mannes,” by the newspaper Die Tat, September 11, 1957. The social-democratic poster for the no campaign integrated his statement. See “Vorlage des reichen Mannes.”

  53. 53.

    The Federal Decree on the Constitutional Reorganization of the Federal Finance Regime was adopted in the popular referendum vote on May 11, 1985.

  54. 54.

    See the discussions within the Federal Finance and Customs Department as documented in Swiss Federal Archives, Berne, BAR E6100B-01#1980/49#213*47.

  55. 55.

    Proceedings of the Debates in the National Council of June 29, 1960 (André Guinand, 648).

  56. 56.

    Federal Financial Statement 1960, 56–57; Federal Finance Administration, Federal fiscal revenue 1960–2000: shares of taxes and tax groups, table J.B.1.

  57. 57.

    Referendum vote on the Federal Decree concerning the Prolongation of the Federal Finance Regime, December 8, 1963. The yes-majority stood at 77.6 percent.

  58. 58.

    Scherf, Öffentliche Finanzen, 298.

  59. 59.

    Schweizerische Steuerkonferenz, Die Kalte Progression, 1.

  60. 60.

    “Entwicklung der Wehrsteuerbelastung;” “Steuerabbau-Initiative.”

  61. 61.

    “Beseitigung der ‘kalten Progression’.”

  62. 62.

    Freisinnige Partei der Stadt Zuerich, “Kalt oder heiss?,” B30.

  63. 63.

    Brownlee, Federal Taxation in America, 166.

  64. 64.

    Kennedy, “Special Message to the Congress on Taxation.”

  65. 65.

    For a detailed account see Hürlimann, “Gesellschafts- und Bundesvertrag,” 98–101.

  66. 66.

    Contrary to statements by Lee, “The effect of fiscal drag,” 181, neither the 1962 Economic Report, nor the attached report of the Council of Economic Advisers include the term “fiscal drag.” See Economic Report 1962.

  67. 67.

    Economic Report 1963, XV; Prachowny , Kennedy-Johnson Tax Cut; see also the contributions by Seiichiro Mozumi and W. Elliot Brownlee in this volume.

  68. 68.

    See Heller, New Dimensions, 65, and Ratner, Taxation and Democracy, 530–531.

  69. 69.

    Historical Statistics, tables Q.15 and Q.16b.

  70. 70.

    On Swiss immigration policies see, amongst many, Piguet, L’immigration en Suisse; Hürlimann and Jey Aratnam, “Aporien der Demokratie.”

  71. 71.

    On the links between economic and immigrant related labor market policies see Prader, Stabilisierungspolitik, 229. For the history of the term “Ueberfremdung” see Kury, Über Fremde reden.

  72. 72.

    Loepfe, Der Aufstieg, 124–125.

  73. 73.

    I here follow Ronca, Von der Krisenangst, 27–28, and Bernholz, “Die Nationalbank,” 156–158. Overall, inflation increased by 26 percent between 1960 and 1967, putting Switzerland roughly on par with France and the United Kingdom ; the United States, Germany and Belgium had lower inflation rates, see Loepfe, Der Aufstieg, 152–153.

  74. 74.

    Federal Financial Statement 1961, 1–2.

  75. 75.

    This distinction is found, for example, in Heinemann, “After the death of inflation”.

  76. 76.

    Bundesamt für Industrie, Gewerbe und Arbeit (BIGA), “Steuerbelastung des Arbeitseinkommens,” 231–232.

  77. 77.

    Ibid., 232.

  78. 78.

    Ibid., 232 (chart).

  79. 79.

    Schweizerische Bankgesellschaft, “Die schleichende Steuerinflation,” 1–3, chart on 2.

  80. 80.

    Ibid., 2.

  81. 81.

    These numbers were mentioned by finance minister Roger Bonvin in a letter from March 3, 1963, to the conservative politician Leo Schüermann. See Archives for Contemporary History at ETH Zurich, AfZ IB Vorort, file 71.2.2. BIGA data show an average worker’s net salary of CHF 8539, and an average net salary of white collar employees of CHF 12,001, see BIGA, “Steuerbelastung des Arbeitseinkommens,” 232.

  82. 82.

    Schweizerische Bankgesellschaft, “Die schleichende Steuerinflation,” 1–2.

  83. 83.

    Swiss Federal Council, “Bericht Steuerdefraudation,” 1078.

  84. 84.

    Telegram of the Swiss Bankers Association’s presidency to the Federal Council, June 5, 1962 and various notes and letters following their meeting in June 1962. See Hürlimann, Gesellschafts- und Bundesvertrag, 96–98.

  85. 85.

    See Swiss Federal Archives, BAR E6100B-01#1980/49#213*47 and BAR E6300B#1973/93#A 17.1*30.

  86. 86.

    Stäuber, “Die kalte Progression,” 5.

  87. 87.

    Ibid., 5–6.

  88. 88.

    Proceedings Proceedings National Council, September 19, 1962 (Postulate Häberlin, 29).

  89. 89.

    Proceedings Council of State, October 3, 1962 (Rudolf Meier, 280).

  90. 90.

    Ibid. (Hans Peter Tschudi, 288).

  91. 91.

    “Volksinitiative für Wehrsteuerabbau 1963/64.”

  92. 92.

    Proceedings Council of State, March 6, 1963 (Albert Gemperli, 46).

  93. 93.

    Proceedings Council of State, March 14, 1963 (Rainer Weibel, 117, 119).

  94. 94.

    Ibid.

  95. 95.

    Ibid. (Mathias Eggenberger, 60).

  96. 96.

    Ibid.

  97. 97.

    The term was probably coined by then Federal Councilor Max Weber and was thereafter generally used. See Proceedings Council of State, March 18, 1953 (Max Weber, 119).

  98. 98.

    Peacock and Wiseman, Public Expenditure.

  99. 99.

    Guex, L’argent de l’état; Longchamp, Politique financière fédérale, 56, 63–64, with reference to contemporary neoliberalism, and the comments by Friedrich Hayek on progressive taxation during his visit to the University of Zurich in 1952, see Hayek, “Die Ungerechtigkeit”.

  100. 100.

    Kaplow, “An Optimal Tax System;” Tobin and Weidenbaum, Two Revolutions in Economic Policy, 5; Samuelson, Economics.

  101. 101.

    “Federal Decree on the 2021 New Financial Regime,” popular referendum vote on March 4, 2018.

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  1. ETH Zurich Institute of History, Zürich, Switzerland

    Gisela Huerlimann

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  1. Gisela Huerlimann
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  1. ETH Zurich Institute of History, Zürich, Switzerland

    Gisela Huerlimann

  2. University of California, Santa Barbara, Santa Barbara, CA, USA

    W. Elliot Brownlee

  3. Keio University, Tokyo, Japan

    Eisaku Ide

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Huerlimann, G. (2018). A Fair Case for Tax Relief: Swiss Tax Policy, 1940s to 1960s. In: Huerlimann, G., Brownlee, W., Ide, E. (eds) Worlds of Taxation. Palgrave Studies in the History of Finance. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-90263-0_11

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  • DOI: https://doi.org/10.1007/978-3-319-90263-0_11

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