According to a report by the Federal Council, the real progression in direct federal tax over the last 20 years has been balanced or even overcompensated for the majority of the population as a result of tax reforms. Single people and single-earner couples without children in particular experienced an additional burden.
This follows from a press release of the Federal Council of 6 September 2017 concerning a report on the fulfilment of the postulate (14.4136) of the FDP-Liberal Faction of 2014 and is based on two studies
- The first study "Schwarz: Real Progression: Definition, Economic Consequences and Possibilities of Correction" examines the theoretical foundations of real progression and the possibilities for its elimination.
- The second study "Morger: Cold and real progression over the period 1996-2015" shows which income classes have been more burdened and which relieved by real progression since 1996.
According to the Federal Council's report of 6 September 2017, it shows that the burden on the majority of single and single-earner couples without children increased between 1996 and 2015. Households with annual incomes between CHF 100,000 and 300,000 were particularly affected. In contrast, various measures have relieved the burden on married couples with children and married double earners up into the upper income brackets. The child credits ("parents' tariff"), the married deduction and the higher limits for the dual-earner deduction have balanced or even overcompensated the real progression in these income brackets.
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