Die Verteilung von Erwerbseinkünften im interkantonalen Steuerrecht unter Berücksichtigung des

The federal court's jurisprudence on the prohibition of double taxation between cantons concerning income from self-employment and employment has always been a contentious issue, as it leads to a distribution of the tax base with far-reaching implications for cantonal finances in the event of a tax conflict between two cantons. This book examines whether the largely unchanged practice that emerged in the mid-19th century is still appropriate today and should be maintained for the future.

To this end, the author conducts a comprehensive legal and economic analysis of the current distribution of earned income according to inter-cantonal tax law and sheds light on existing mechanisms of financial equalization. The book evaluates the current practice regarding distribution outcomes, tax systematics, as well as constitutional and financial science requirements, and identifies distribution alternatives. The author presents a legislative proposal for a re-conception of inter-cantonal tax law that envisions a shared right to taxation between residence and workplace, and explains the consequences of such a new regulation.