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

Journal
Author
Wüthrich, R.
Country
Switzerland
Published Date
Issue
European Taxation 2002 (Volume 42), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.